James W. Pendergraph, on Behalf of Himself and All Others Similarly Situated, and Teresa C. Rogers, on Behalf of Herself and All Others Similarly Situated v. N.C. Department of Revenue, Kenneth R. Lay, Secretary of the N.C. Department of Revenue (in His Official Capacity), N.C. Department of State Treasurer, Janet Cowell, Treasurer of the State of N.C. (in Her Official Capacity), and the State of N.C.