(a) Secretary May Examine Data and Summon Persons. - The Secretary of Revenue is authorized to do any of the following for the purpose of ascertaining the correctness of any return, filing a return where none has been filed, or determining the liability of any person for a tax, or collecting any tax:
(1) Examine, personally, or by an agent designated by him, any books, papers, records, or other data that may be relevant or material to the inquiry.
(2) Summon any of the following persons to appear at a time and place named in the summons, to produce such books, papers, records, or other data, and to give such testimony under oath as may be relevant or material to the inquiry:
a. Any person liable for the tax or required to perform the act, or any officer or employee of such person.
b. Any person having possession, custody, care or control of books of account containing entries relevant or material to the income and expenditures of the person liable for the tax or required to perform the act, or any other person having knowledge in the premises.
(3) Administer oaths to the persons listed in this subsection.
(4) Apply to the Superior Court of Wake County for an order requiring any person who refuses to obey the summons or to give testimony when summoned. Failure to comply with the court order shall be punished as for contempt.
(b) Department Employees May Sign and Verify Legal Documents. - In a matter to which the Secretary of Revenue is a party or in which the Secretary has an interest, all legal documents may be signed and verified on behalf of the Secretary by (i) a Deputy or Assistant Secretary; (ii) any director or assistant director of any division of the Department of Revenue; or (iii) any other agent or employee of the Department so authorized by the Secretary of Revenue.
(c) Department Employees May Serve Civil Papers. - In a civil matter to which the Secretary of Revenue is a party or in which the Secretary has an interest, any agent or employee of the Department of Revenue may serve summonses and other legal documents 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; 2013-414, s. 1(i).)
Notes of Decisions
In Re the Summons Issued to Ernst & Young, LLP, 684 S.E.2d 151 (N.C. 2009).
· cites it 58× “On 6 February 2007, pursuant to N.C.G.S. § 105-258, 1 the Secretary of Revenue (“the Secretary”) issued a summons directing a representative of Ernst & Young to appear before the Secretary or his designee to provide testimony under oath and produce books, papers, records, and…”
In Re Summons Issued to Ernst & Young, LLP, 663 S.E.2d 921 (N.C. Ct. App. 2008).
· cites it 33× “On 6 February 2007, the Secretary of Revenue (“petitioner”) issued a summons to E&Y, pursuant to N.C. Gen. Stat. § 105-258 , directing E&Y to appear, give testimony and produce books, papers, records or other data, relevant or material to the petitioner’s inquiry *671 regarding…”
In Re Foreclosure of a Deed of Trust Executed by Lucks, 794 S.E.2d 501 (N.C. 2016).
· cites it 6× “By establishing an exclusive procedure, non-judicial foreclosure does not require the filing of an action.5 Nonetheless, Chapter 45 does require a minimal degree of judicial oversight for the sole purpose of requiring a creditor to establish its right to proceed with the…”
State v. Davis, 386 S.E.2d 743 (N.C. Ct. App. 1989).
· cites it 21× “Davis contends that N.C.G.S. § 105-258, an administrative summons statute, used by a Department of Revenue investigator to obtain information from the appellant’s employee file, is unconstitutional under the fourth amendment to the U.”
Amazon. Com LLC v. Lay, 758 F. Supp. 2d 1154 (W.D. Wash. 2010).
· cites it 2× “) The DOR threatened that it would file a summons pursuant to North Carolina General Statute § 105-258 if Amazon did not comply.”
In Re Summons Issued to Target Corp., 2018 NCBC 125 (N.C. Bus. Ct. 2018).
· cites it 15× “There is no indication in either N.C. Gen. Stat. § 105-258 or § 7A-45.4 that the General Assembly intended the Business Court to hear tax summons enforcement proceedings.”
Causey v. Southland Nat'l Ins. Corp. (N.C. Ct. App. 2024).
· cites it 4× “Pursuant to N.C. Gen. Stat. § 105-258 (a)(2), the Secretary of Revenue elected to request Ernst & Young provide testimony and documents relating to Wal-Mart’s tax shelters.”
— N.C. Gen. Stat. § 105-258(a) — 4 cases
In Re the Summons Issued to Ernst & Young, LLP, 684 S.E.2d 151 (N.C. 2009).
“On 6 February 2007, pursuant to N.C.G.S. § 105-258, 1 the Secretary of Revenue (“the Secretary”) issued a summons directing a representative of Ernst & Young to appear before the Secretary or his designee to provide testimony under oath and produce books, papers, records, and…”
In Re Foreclosure of a Deed of Trust Executed by Lucks, 794 S.E.2d 501 (N.C. 2016).
“By establishing an exclusive procedure, non-judicial foreclosure does not require the filing of an action.5 Nonetheless, Chapter 45 does require a minimal degree of judicial oversight for the sole purpose of requiring a creditor to establish its right to proceed with the…”
Amazon. Com LLC v. Lay, 758 F. Supp. 2d 1154 (W.D. Wash. 2010).
“) The DOR threatened that it would file a summons pursuant to North Carolina General Statute § 105-258 if Amazon did not comply.”
In Re Summons Issued to Ernst & Young, LLP, 663 S.E.2d 921 (N.C. Ct. App. 2008).
“On 6 February 2007, the Secretary of Revenue (“petitioner”) issued a summons to E&Y, pursuant to N.C. Gen. Stat. § 105-258 , directing E&Y to appear, give testimony and produce books, papers, records or other data, relevant or material to the petitioner’s inquiry *671 regarding…”
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