Gainesville, FL asked in Tax Law and Civil Litigation for North Carolina

Q: What is the statute of limitations to file a complaint against a NC hotel for nonrefunding taxes paid for longterm stays

I'm seeking information on the statute of limitations for filing a complaint against a North Carolina hotel for not refunding taxes on a long-term stay in accordance with the Accomodation Tax Refund laws, and whether COVID-19 court closures might have extended filing deadlines.

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James L. Arrasmith
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A: In North Carolina, you generally have three years from the date of payment to file a complaint regarding tax-related matters, including accommodation tax refund disputes. This timeline is established under N.C. General Statute § 105-266.1, which covers claims for refunds of overpaid taxes.

The COVID-19 pandemic did impact legal deadlines in North Carolina through various Supreme Court orders. If your claim fell within the affected period (March 13, 2020, to July 31, 2020), you might be eligible for extended deadlines. These extensions typically added 30 days to the original deadline if it expired during the emergency period.

Before filing a formal complaint, you should first attempt to resolve the issue directly with the hotel and document all communication attempts. If unsuccessful, you can file a complaint with the North Carolina Department of Revenue or pursue legal action through small claims court. For specific guidance about your situation, you might want to consult with a tax professional or legal advisor who understands North Carolina tax law and COVID-19 related modifications to filing deadlines.

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