1929 public laws – Ch.345 Sec.451
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CHAPTER 345 AN ACT TO RAISE REVENUE The General Assembly of North Carolina do enact: ARTICLE I. Schedule A. INHERITANCE TAX
Commissioner of Revenue to Keep Records. The Commissioner of Revenue shall keep books of account and records of collections of taxes as may be prescribed by the Director of the Budget; shall keep an assessment roll for the taxes levied, assessed, and collected under this act, showing in same the name of each taxpayer, the amount of tax assessed against each, when assessed, the increase or decrease in such assessment, the penalties imposed and collected, and the total tax paid; and shall make monthly reports to the Director of the Budget and to the Auditor and/or State Treasurer of all collections of taxes on such forms as prescribed by the Director of the Budget.