North Carolina Department of Revenue
The North Carolina Department of Revenue was created in 1921 by the North Carolina General Assembly. The department is headed by a Secretary that is appointed by the Governor. The secretary is a member of the North Carolina Cabinet. Currently, the department is responsible for administering the collection of the North Carolina state income tax, gasoline tax, sales tax, beverage tax, and inheritance tax. History When the North Carolina Constitution was rewritten after the American Civil War in 1868, the North Carolina State Tax Commission was authorized to tax trades, professions, franchises, and incomes. In 1903, the State Tax Commission recommended transferring property tax assessments to local authorities vice the state and income, license, franchise, and inheritance taxes would remain with the state. In 1921, the General Assembly enacted a state-administered personal and corporate income tax. As part of this new tax legislation, the assembly created the Department of Revenue to administer, enforce and collect the income tax. The department was to be led by a Commissioner of Revenue, with the inaugural commissioner to be appointed by the Governor of North Carolina to a four-year term with the advice and consent of the State Senate and, beginning in 1924, the