{"data":{"id":"us-nc/n.c.-gen.-stat.-105-236.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-236.1","heading":"Enforcement of revenue laws by revenue law enforcement agents.","body":"(a)\tGeneral. - The Secretary may appoint employees of the Department to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the excise tax on unauthorized substances imposed by Article 2D of this Chapter.\n(a1)\tThe Secretary may appoint up to 11 employees of the Department to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the taxes on motor fuels imposed by Articles 36B, 36C, and 36D of this Chapter and by Chapter 119 of the General Statutes.\n(a2)\tThe Secretary may appoint employees of the Department to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the following tax violations and criminal offenses:\n(1)\tThe felony and misdemeanor tax violations in G.S. 105-236.\n(2)\tThe misdemeanor tax violations in G.S. 105-449.117 and G.S. 105-449.120.\n(3)\tThe following criminal offenses when they involve a tax imposed under Chapter 105 of the General Statutes:\na.\tG.S. 14-91 (Embezzlement of State Property).\nb.\tG.S. 14-92 (Embezzlement of Funds).\nc.\tG.S. 14-100 (Obtaining Property By False Pretenses).\nc1.\tG.S. 14-113.20 (Identity Theft).\nc2.\tG.S. 14-113.20A (Trafficking in Stolen Identities).\nd.\tG.S. 14-119 (Forgery).\ne.\tG.S. 14-120 (Uttering Forged Paper).\nf.\tG.S. 14-401.18 (Sale of Certain Packages of Cigarettes).\ng.\tG.S. 14-118.7 (Possession, transfer, or use of automated sales suppression device).\nh.\tG.S. 105-259 (Secrecy of tax information).\n(b)\tAuthority. - A revenue law enforcement officer is a State officer with jurisdiction throughout the State within the officer's subject-matter jurisdiction. A revenue law enforcement officer may serve and execute notices, orders, warrants, or demands issued by the Secretary or the General Court of Justice in connection with the enforcement of the officer's subject-matter jurisdiction. A revenue law enforcement officer has the full powers of arrest as provided by G.S. 15A-401 while executing the notices, orders, warrants, or demands.\n(c)\tQualifications. - To serve as a revenue law enforcement officer, an employee must be certified as a criminal justice officer under Article 1 of Chapter 17C of the General Statutes. The Secretary may administer the oath of office to revenue law enforcement officers appointed pursuant to this section. (1997-503, s. 1; 2000-119, s. 1; 2004-124, s. 23.4; 2013-414, s. 17; 2014-3, s. 14.12; 2020-58, s. 6.1; 2023-134, s. 34.2.)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-236.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"47600168841b5f853c93d4fe82c66e402d1c08568c362ceaaa37f5859ee2d2ff","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-236","next":"us-nc/n.c.-gen.-stat.-105-237"},"notice":"GroundRules: Original legal text. Not legal advice."}