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North Carolina Department of Revenue

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North Carolina Department of Revenue (NCDOR)
Agency overview
Formed1921
Headquarters501 North Wilmington Street, Raleigh, North Carolina
Agency executive
  • Secretary of Revenue Ronald Penny
Parent agencyNorth Carolina Cabinet
Websitewww.ncdor.gov

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 Governor's Cabinet. Currently, the department is responsible for administering the collection of the North Carolina state income tax, gasoline tax, sales tax, beverage tax, inheritance tax, .[1][2]

History

In 1849, North Carolina first imposed an income tax of three percent of interest, dividends, profits, wages, and salaries and a fixed fee of $3.00 on citizens with incomes in excess of $500. The income tax supplemented an existing tax on property and the poll tax. Local officials were responsible for collecting the new income taxes. Although the income tax provide a major portion of the state revenue, the income taxes were rarely collected after the civil war due to a lack of a way to verify income sources.[2]

When the North Carolina Constitution was rewritten after the 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.[2]

When the financing of schools, roads, and prisons was shifted from local government to state government responsibility in the 1930s, a retail sales tax of three percent was enacted to pay for it with the Department of Revenue responsible for collecting it. The tax system under the Department of Revenue management has remained almost unchanged since then.[2]

Secretaries/Commissioners of the Department of Revenue

The Secretary of the North Carolina Department of Revenue is appointed by the Governor. From 1921 to 1873, the position was called Commissioner of Revenue. While the position was initially created in 1921 to be nominated by the Governor with the advice and consent of the Senate and elected in the same manner as other public offices in 1924, this was changed in 1929 to allow the Governor to appoint the commissioner as it has been done since then. The secretary is a member of the governors Cabinet. The following secretaries/commissioners have held this position:[3][4]

Name Term Appointed Party Home County Governor
Ronald G. Penny 2017 to Present[5] April 27, 2017 Democrat Wake Roy Cooper[note 1]
Jeff Epstein 2016-2017 January 6, 2016 Republican Mecklenburg Pat McCrory
Lyons Gray 2013 - 2016 January 5, 2013 Republican Forsyth Pat McCrory
David William Hoyle 2010 - 2013 September 2010 Democrat Gaston Bev Perdue
Kenneth Lay 2009 - 2010 Democrat Bev Perdue
Regionald S. Hinton August 2007 - 2009 Democrat Mike Easley[6]
E. Norris Tolson 2001 - 2007 Democrat Mike Easley
Muriel K. Offerman 1996 - 2001 Democrat Jim Hunt
Janice H. Faulkner 1993 - 1996 Democrat Jim Hunt
J. Ward Purrington September 1, 1992 - 1993 Republican James G. Martin[7]
Betsy Y. Justus 1990 - August 31, 1992 Republican James G. Martin
Helen Ann Powers 1985 - 1990 Republican James G. Martin
Mark G. Lynch 1977 - 1985 Democrat Jim Hunt
Mark H. Coble 1973 - 1977 June 8, 1973 Republican Guilford James Holshouser
Gilmer Andrew Jones, Jr. 1972 - 1973 December 31, 1971 Democrat Wake Robert W. Scott
Ivie L. Clayton 1966 - 1971 July 8, 1966 Democrat Wake Dan K. Moore, Robert W. Scott[note 2]
Ivie L. Clayton 1965 - 1965 January 11, 1966 Democrat Wake Dan K. Moore[note 2]
Lewis Sneed High 1964 - 1965 April 23, 1964 Democrat Cumberland Terry Sanford[note 3]
William A. Johnson 1961 - 1964 January 16, 1961 Democrat Harnett Terry Sanford[note 4]
James S. Currie 1957 - 1961 August 8, 1957 Democrat Wake Luther H. Hodges[note 5]
Eugene G. Shaw 1949 - 1957 April 26, 1949 Democrat Guilford W. Kerr Scott[note 6]
Edwin M. Gill 1942 - 1949 June 2, 1942 Democrat Wake J. Melville Broughton R. Gregg Cherry[note 7]
Allen J. Maxwell 1929 - 1942 March 18, 1929 Democrat Wake Oliver Max Gardner
Rufus A. Doughton 1923-1925 1925-1929 January 29, 1923 Democrat Alleghany Cameron A. Morrison
Alston Davidson "Aus" Watts 1921 - 1923 May 1, 1921 Democrat Iredell Cameron A. Morrison

Notes:

  1. ^ Ronald G. Penny served as acting Secretary from January 2017 to April 21017 and was appointed Secretary in April of 2017.
  2. ^ a b Irvie L. Clayton was appointed as acting commissioner by Gov. Moore. He was later reappointed by Gov. Scott on July 21, 1969 until his resignation on December 31, 1971.
  3. ^ Lewis Sneed High was appointed by Gov. Sanford to replace William A. Johnson and served until his resignation in January 1965.
  4. ^ William A. Johnson was appointed by Gov. Sanford to replace James Currie and served until April 1964.
  5. ^ James S. Currie was appointed by Gov. Hodges to replace Eugene Shaw and served until his resignation in January 1961.
  6. ^ Eugen G. Shaw was appointed by Gov. Scott to replace Gill and reappointed by Gov. Umstead on June 29, 1953.
  7. ^ Edwin M. Gill was initially appointed by Gov. Broughton to replace Allen J. Maxwell and reappointed by Gov. Cherry on June 14, 1945 until his resignation on July 1, 1949.

References

  1. ^ "About the North Carolina Department of Revenue". ncdor.gov. Retrieved December 3, 2019.
  2. ^ a b c d Williams, Wiley J. (2006). "State Taxes". NCPEDIA.
  3. ^ Lewis, J.D. "North Carolina Department of Revenue". carolana.com. Retrieved December 3, 2019.
  4. ^ Cheney, John L. Jr. (1974). North Carolina Government, 1585–1974. p. 428.
  5. ^ "Governor Cooper names leaders of Revenue and Information Technology". governor.nc.gov.
  6. ^ https://www.wral.com/news/state/story/1752705/
  7. ^ https://files.nc.gov/dncr-archives/documents/files/martin_press_releases_1989_1992.pdf
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