GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

S	1 

SENATE BILL 853

Short Title:  Revenue Officers' Police Powers.	(Public)

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Sponsors: Senators Conder and Hoyle.

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Referred to:  Judiciary.

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April 15, 1997

A BILL TO BE ENTITLED
AN ACT AUTHORIZING THE SECRETARY OF THE DEPARTMENT OF REVENUE TO APPOINT EMPLOYEES OF THE DEPARTMENT AS REVENUE LAW ENFORCEMENT AGENTS TO ENFORCE THE EXCISE TAX ON CONTROLLED SUBSTANCES AND COUNTERFEIT DRUGS AND THE CRIMINAL PROVISIONS OF THE REVENUE LAWS.
The General Assembly of North Carolina enacts:
Section 1.  Article 9 of Chapter 105 of the General Statutes is amended by adding a new section to read:
"§ 105-236.1.  Enforcement of revenue laws by revenue law enforcement agents.
(a)	General. – The Secretary may appoint employees of the Criminal Investigations Division to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the criminal laws relating to tax administration and enforcement.  The Secretary may appoint employees of the Controlled Substances Tax Division to serve as revenue law enforcement officers having the responsibility and subject-matter jurisdiction to enforce the excise tax on controlled substances and other provisions of Article 2D of this Chapter.  In order to serve as a revenue law enforcement officer, an employee shall be certified as a criminal justice officer under Chapter 17C of the General Statutes.
(b)	Authority. – A revenue law enforcement officer is a State officer with jurisdiction throughout the State within the officer's subject-matter jurisdiction.  A revenue law enforcement officer may serve and execute notices, orders, warrants, or demands issued by the Secretary or the General Court of Justice in connection with the enforcement of the officer's subject-matter jurisdiction.  A revenue law enforcement officer has the full powers of arrest as provided by G.S. 15A-401 while executing the notices, orders, warrants, or demands."
Section 2.  G.S. 17C-2 reads as rewritten:
"§ 17C-2.  Definitions.
Unless the context clearly otherwise requires, the following definitions apply in this Chapter:
	 "  (1)  Commission. – The North Carolina Criminal Justice Education and Training Standards Commission.
	 "  (2)  Criminal justice agencies. – The State and local law-enforcement agencies, the State correctional agencies, other correctional agencies maintained by local governments, and the juvenile justice agencies, but shall not include deputy sheriffs, special deputy sheriffs, sheriffs' jailers, or other sheriffs' department personnel governed by the provisions of Chapter 17E of these General Statutes.
	 "  (3)  Criminal justice officers. – The administrative and subordinate personnel of all the departments, agencies, units or entities comprising the " criminal justice agencies who are sworn law-enforcement officers, both State and local, with the power of arrest; revenue law enforcement officers; State correctional officers; State probation/parole officers; officers, supervisory and administrative personnel of local confinement facilities; State youth services officers; State probation/parole intake officers; State probation/parole officers-surveillance; State probation/parole intensive officers; and State parole case analysts.
	 "  (4)  Entry level. – The initial appointment or employment of any person by a criminal justice agency, or any appointment or employment of a person previously employed by a criminal justice agency who has not been employed by a criminal justice agency for the 12-month period preceding this appointment or employment, or any appointment or employment of a previously certified criminal justice officer to a position which requires a different type of certification."
Section 3.  G.S. 135-1(11b) reads as rewritten:
"(11b)	'Law-Enforcement Officer' means a full-time paid employee of an employer who is actively serving in a position with assigned primary duties and responsibilities for prevention and detection of crime or the general enforcement of the criminal laws of the State of North Carolina or serving civil processes, and who possesses the power of arrest by virtue of an oath administered under the authority of the State.  The term does not include a revenue law-enforcement officer."
Section 4.  G.S. 143-166.30(a)(4) reads as rewritten:
"(4)	'Law-enforcement officer' means a full-time paid employee of an employer who is actively serving in a position with assigned primary duties and responsibilities for prevention and detection of crime or the general enforcement of the criminal laws of the State or serving civil processes, and who possesses the power of arrest by virtue of an oath administered under the authority of the State.  The term does not include a revenue law-enforcement officer."
Section 5.  G.S. 143-166.13(a) is amended by adding a new subdivision to read:
"(18)	Sworn State Law-Enforcement Officers with the power of arrest, Department of Revenue."
Section 6.  There is appropriated from the General Fund to the Department of Revenue the sum of sixty-seven thousand five hundred three dollars ($67,503) for the 1997-98 fiscal year and the sum of forty-five thousand three hundred eighty-five dollars ($45,385) for the 1998-99 fiscal year to provide retirement and longevity costs for certified revenue law enforcement officers and to fund equipment and training.
Section 7.  This act becomes effective July 1, 1997.