§ 143B-219. Department of Revenue - functions.
§ 143B‑219. Department of Revenue functions.
(a) The functions of the Department of Revenue shall comprise,except as otherwise expressly provided by the Executive Organization Act of1973 or by the Constitution of North Carolina, all executive functions of theState in relation to revenue collection, tax research, tax settlement, andproperty tax supervision including those prescribed powers, duties andfunctions enumerated in Article 16 of Chapter 143A of the General Statutes ofthis State.
(b) All functions, powers, duties, and obligations heretoforevested in any agency enumerated in Article 16 of Chapter 143A of the GeneralStatutes are hereby transferred to and vested in the Department of Revenue,except as otherwise provided by the Executive Organization Act of 1973. Theyshall include, by way of extension and not of limitation, the functions of:
(1) The Commissioner and Department of Revenue,
(2) The Department of Tax Research, and
(3) The State Board of Assessment. (1973, c. 476, s. 186; 1981, c. 859, s. 82; c. 1127,s. 53.)