§ 105-236.1. Enforcement of revenue laws by revenue law enforcement agents. - North Carolina Statutes

§ 105‑236.1. Enforcement of revenue laws by revenue law enforcement agents.

(a)        General. – TheSecretary may appoint employees of the Unauthorized Substances Tax Division toserve as revenue law enforcement officers having the responsibility and subject‑matterjurisdiction to enforce the excise tax on unauthorized substances imposed byArticle 2D of this Chapter.

The Secretary may appoint upto 11 employees of the Motor Fuels Tax Division to serve as revenue lawenforcement officers having the responsibility and subject‑matterjurisdiction 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.

The Secretary may appointemployees of the Criminal Investigations Division to serve as revenue lawenforcement officers having the responsibility and subject‑matterjurisdiction to enforce the following tax violations and criminal offenses:

(1)        The felony andmisdemeanor tax violations in G.S. 105‑236.

(2)        The misdemeanor taxviolations in G.S. 105‑449.117 and G.S. 105‑449.120.

(3)        The followingcriminal offenses when they involve a tax imposed under Chapter 105 of theGeneral Statutes:

a.         G.S. 14‑91(Embezzlement of State Property).

b.         G.S. 14‑92(Embezzlement of Funds).

c.         G.S. 14‑100(Obtaining Property By False Pretenses).

d.         G.S. 14‑119(Forgery).

e.         G.S. 14‑120(Uttering Forged Paper).

f.          G.S. 14‑401.18(Sale of Certain Packages of Cigarettes).

(b)        Authority. – Arevenue law enforcement officer is a State officer with jurisdiction throughoutthe State within the officer's subject‑matter jurisdiction. A revenue lawenforcement officer may serve and execute notices, orders, warrants, or demandsissued by the Secretary or the General Court of Justice in connection with theenforcement of the officer's subject‑matter jurisdiction. A revenue lawenforcement officer has the full powers of arrest as provided by G.S. 15A‑401while executing the notices, orders, warrants, or demands.

(c)        Qualifications. –To serve as a revenue law enforcement officer, an employee must be certified asa criminal justice officer under Chapter 17C of the General Statutes. TheSecretary may administer the oath of office to revenue law enforcement officersappointed pursuant to this section. (1997‑503, s. 1; 2000‑119, s. 1; 2004‑124,s. 23.4.)