Article 4. 
Department of Revenue. 
Part 1. General Provisions. 
§ 143B‑217.  Department of Revenue – creation.
There is hereby recreated and reestablished a department to be known as the "Department of Revenue" with the organization, duties, functions, and powers defined in the Executive Organization Act of 1973. (1973, c. 476, s. 184.)

§ 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, and to exercise general and specific supervision over the valuation and taxation of property throughout the State. (1973, c. 476, s. 185; 1981, c. 859, s. 81; c. 1127, s. 53.)

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

§ 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 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.
(b)	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:
(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.)

§ 143B‑220.  Department of Revenue – head.
The Secretary of Revenue shall be the head of the Department. (1973, c. 476, s. 187.)

§ 143B‑221: Repealed by Session Laws 2001‑414, s. 47.

Part 2. Property Tax Commission. 
§§ 143B‑222 through 143B‑225: Repealed by Session Laws 1991, c.  110, s. 3. 

§§ 143B‑226 through 143B‑245.  Reserved for future codification purposes.