N.C. Dep't of Revenue v. Philip Morris USA, Inc.

Summary

The Court held that the Office of Administrative Hearings lacks subject matter jurisdiction over as-applied constitutional challenges to North Carolina tax statutes. It interpreted the governing tax statute to require dismissal of both facial and as-applied constitutional challenges because the legislature did not clearly confer that authority on the OAH and a contrary interpretation would create separation-of-powers concerns. The Court therefore affirmed the Business Court's order reversing the OAH decision and remanding for dismissal.