§ 105-258. Powers of Secretary of Revenue; who may sign and verify legal documents; who may serve civil papers. - North Carolina Statutes

§ 105‑258.  Powers ofSecretary of Revenue; who may sign and verify legal documents; who may servecivil papers.

(a)        Secretary MayExamine Data and Summon Persons. – The Secretary of Revenue, for the purpose ofascertaining the correctness of any return, making a return where none has beenmade, or determining the liability of any person for a tax, or collecting anysuch tax, shall have the power to examine, personally, or by an agentdesignated by him, any books, papers, records, or other data which may berelevant or material to such inquiry, and the Secretary may summon the personliable for the tax or required to perform the act, or any officer or employeeof such person, or any person having possession, custody, care or control ofbooks of account containing entries relevant or material to the income andexpenditures of the person liable for the tax or required to perform the act,or any other person having knowledge in the premises, to appear before theSecretary, or his agent, at a time and place named in the summons, and toproduce such books, papers, records or other data, and to give such testimonyunder oath as may be relevant or material to such inquiry, and the Secretary orhis agent may administer oaths to such person or persons. If any person sosummoned refuses to obey such summons or to give testimony when summoned, theSecretary may apply to the Superior Court of Wake County for an order requiringsuch person or persons to comply with the summons of the Secretary, and thefailure to comply with such court order shall be punished as for contempt.

(b)        DepartmentEmployees May Sign and Verify Legal Documents. – In a matter to which theSecretary of Revenue is a party or in which the Secretary has an interest, alllegal documents may be signed and verified on behalf of the Secretary by (i) aDeputy or Assistant Secretary; (ii) any director or assistant director of anydivision of the Department of Revenue; or (iii) any other agent or employee ofthe Department so authorized by the Secretary of Revenue.

(c)        DepartmentEmployees May Serve Civil Papers. – In a civil matter to which the Secretary ofRevenue is a party or in which the Secretary has an interest, any agent oremployee of the Department of Revenue may serve summonses and other legaldocuments lawfully issued when so authorized by the Secretary of Revenue. (1939, c. 158, s. 927; 1943,c. 400, s. 9; 1955, c. 435; 1959, c. 1259, s. 8A; 1973, c. 476, s. 193; 1987(Reg. Sess., 1988), c. 1044, s. 1; 1991, c. 157, s. 1; 2007‑527, s. 15.)