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).)