Use Tax


Pursuant to the authority granted to him under N.C. Gen. Stat. § 7A-45.4(b)(1), Judge Conrad of the North Carolina Business Court sat as an appellate court over a summary-judgment decision rendered in favor of Defendant First Petroleum Services, Inc. (“First Petroleum”) by an Administrative Law Judge (“ALJ”) of the Office of Administrative Hearings (“OAH”). The OAH […]

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