§ 143‑300.9.  Payment of excess damages relating to unconstitutional taxes.
In an action to which this Article applies, the State shall pay the excess amount of a judgment or settlement under G.S. 143‑300.6 for damages against a State employee for collecting or administering a tax that is held unconstitutional.  The excess amount is the amount of the judgment or settlement over (i) the limit provided in G.S. 143‑300.6(a) and (ii) any coverage under G.S. 58‑32‑15.  This section does not waive the sovereign immunity of the State with respect to any claim. (1991, c. 674, s. 1.)