North Carolina § 143B-219 - Department of Revenue - functions.
Full text of North Carolina North Carolina General Statutes § 143B-219 — Department of Revenue - functions., with citation guidance and answers to common questions.
§ 143B-219. Department of Revenue - functions.
The functions of the Department of Revenue shall comprise, except as otherwise expressly provided by the Executive Organization Act of 1973 or by the Constitution of North Carolina, all executive functions of the State in relation to revenue collection, tax research, tax settlement, and property tax supervision including those prescribed powers, duties and functions enumerated in Article 16 of Chapter 143A of the General Statutes of this State. All functions, powers, duties, and obligations heretofore vested in any agency enumerated in Article 16 of Chapter 143A of the General Statutes are hereby transferred to and vested in the Department of Revenue, except as otherwise provided by the Executive Organization Act of 1973. They shall include, by way of extension and not of limitation, the functions of: The Commissioner and Department of Revenue, The Department of Tax Research, and The State Board of Assessment. History (1973, c. 476, s. 186; 1981, c. 859, s. 82; c. 1127, s. 53.) Editor's Note. - Article 16 of Chapter 143A , referred to in this section, has been repealed. For present provisions as to the Department of Revenue, see G.S. 143B-217 et seq.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 143B-219
What does North Carolina General Statutes § 143B-219 cover?
Section 143B-219 ("Department of Revenue - functions.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 143B-219?
A common citation format is "North Carolina General Statutes § 143B-219" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 143B-219 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.