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N.C. Gen. Stat. § 143B-218

Department of Revenue - duties

It shall be the duty of the Department to collect and account for the State's tax funds, to insure uniformity of administration of the tax laws and regulations, to conduct research on revenue matters, to exercise general and specific supervision over the valuation and taxation of property throughout the State, and to perform other non-tax related functions as enacted by the General Assembly. (1973, c. 476, s. 185; 1981, c. 859, s. 81; c. 1127, s. 53; 2025-83, s. 12(a).)

§ 143B-218.1: Recodified as § 105-256(a)(6) by Session Laws 2001-414, s. 25.

Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.