Department of Revenue; Secretary and Deputy Secretary's Office: Subject Files, MARS ID 11.3

Abstract

Correspondence, memoranda, newsletters, legal materials, fiscal records, federal and state taxation documents, publications, news clippings, other states' taxation materials, information pertaining to tax administrator organizations as created or accumulated by the department, corporate tax case files, and other administrative documents.

Descriptive Summary

Title: Department of Revenue; Secretary and Deputy Secretary's Office: Subject Files
Call Number: MARS ID 11.3
Creator: North Carolina. Department of Revenue
Date: 1940-1983 1955-1980
Extent: 16.00 cubic feet, 48.00 fibredex boxes, 2.00 folders
Language: English
Repository: State Archives of North Carolina

Series Quick Links

Collection Contents

Restrictions on Access & Use

Access Restrictions

Available for research.

Use Restrictions

Copyright is retained by the authors of these materials, or their descendants, as stipulated by United States copyright law (Title 17 US Code). Individual researchers are responsible for using these materials in conformance with copyright law as well as any donor restrictions accompanying the materials.

Preferred Citation

[Identification of Item] The Department of Revenue; Secretary and Deputy Secretary's Office: Subject Files Mars Id number 11.3, Record Schedule Item number 2753 State Archives of North Carolina

Collection Overview

Arrangement Note

Alphabetical by subject.

Contents of the Collection

Collection Contents

Accountants in North Carolina (List), undated

Accounts Division, Reports, 1976

Ad Valorem, 1972-1974 and undated

Addresses of Department of Revenue Employees, 1952, 1954 and undated

Administration, Department of: Correspondence (1-5 of 9 folders), 1952-1976

Administration, Department of: Correspondence (6-9 of 9 folders), 1952-1976

Administration, Department of: NATA Conference, 1950

Administration, Department of: Positions, 1951-1952 and undated

Administrative Procedures Act, 1975 and undated

Advisory Commission of Intergovernmental Relations, Correspondence, 1969, 1975

Advisory Commission of Intergovernmental Relations, Internships, 1971

Advisory Committee: Seminar in Administrative Management, 1962-1964

Affirmative Action Policy, 1974, 1976

Agendas of Staff Meetings, 1958-1973

Agriculture, 1976

Aldridge, Victor (Chairman of the Board of Alcoholic Control), 1965 and undated

Amendments to Revenue Act, 1951, 1953

American Society of Public Administration, 1955-1956

Annual Plan of Work, 1972-1973 and undated

Appointments, 1974

Assessments (Annual) (2 folders), 1967-1982 and undated

Assistant Secretary of Revenue, Miscellaneous Files, 1963-1978 and undated

Association of American Railroads: "Magna Carta for Transportation", undated

Association for Coordinating Interagency Statistics, 1969

Attorney General's Office of Tax Cases (1 of 2 folders), 1958-1976

Attorney General's Office of Tax Cases (2 of 2 folders), 1958-1976

Auditing, Assessments, and Expenses (2 folders), 1960-1973

Audit Division (Young, F. E. Jr.), 1958-1974

Audti Functions, 1975

Auditor's Office (Widenhouse, L. M.), 1955

Bank Accounts, 1943-1944 and undated

Bank Excise, 1970, 1972

Bank Tax, 1968, 1971

Bonded Employees, 1951-1955

Bonds, General Information, 1966

Bonds, Privilege License and Beverage Control, 1946

Brinks Incorporated, 1957-1972

Budget, Certification, 1975-1977

Budget, Continuation, 1975-1977

Budget, Format, 1973

Budget, General Information, 1962-1976 and undated

Budget, Requests (2 folders), 1974-1977

Budget, Supplemental, 1975-1977

Building Custody (Improvements), 1946

California, 1944-1949 and undated

Campaign Election Fund, 1976

Census (United States Department of Commerce), 1976-1982

Certified Public Accountant, Association of, 1946-1947 and undated

Changes in North Carolina Revenue Laws by General Assembly, 1965

Cigarette Tax (1 of 3 folders), 1966-1979

Cigarette Tax (2-3 of 3 folders)

Civil Defense, 1951-1974

Civil Service Assembly, 1952-1954

Claim of Title to Surplus Proceeds, 1970

Class Specifications, 1950

Clayton, I. L. Correspondence, 1961-1963

Coastal Plains Deepwater Terminal Study (1-2 of 3 folders), 1974

Coastal Plains Deepwater Terminal Study (3 of 3 folders)

Coble, J. Howard Correspondence (2 folders), 1973-1974

Commission for the Study of the Local and Ad Valorem Tax Structure, undated

Commission for the Future of North Carolina: Goals and Recommendations Report, 2000

Committee to Study Corporate Tax Structure, 1963-1964

Complaints and Inquiries, 1978-1983

Compromise of Liability, Businesses A-R, circa 1974

Compromise of Liability, Individual, circa 1974

Conlan, Charles, 1972

Connecticut Sales Tax, 1967

Coordinating Council on Aging, 1969

Coordination of Grant In Aid Programs, 1969-1971

Corporate Income and Franchise, 1958-1965

Compromise of Liability Privilege License Tax, Corporate Income Tax Collections (3 folders), 1973-1977

Compromise of Liability Privilege License Tax, Correspondence, 1975-1980

Compromise of Liability Privilege License Tax, Premium Payment Plan Inc., 1960

Compromise of Liability Privilege License Tax, Shadowstone Films, 1975-1980

Cost of Collections, 1948-1954

Cost of Living, 1950 and undated

Council of State Governments, 1966-1969

County Collection and Distribution of Sales Tax, 1973-1977

Credit Balance, Biennium, 1965-1971

Crown Tax, Bottle Drinks, 1960-1969

Daily Gross Collection Reports (2 folders), 1975-1976

Delinquent Accounts Transaction Summary, 1972-1975

Demographic Data Workshop, 1974

Department of Local Affairs Annual Report, 1971

Deputy Collectors and Auditors, 1949-1955 and undated

Deputy Collectors Locations, 1955 and undated

Deputy Secretary Lanche, John, 1975-1975

Deputy Secretary McBurney, Robert, 1975

Division of Accounts; Hill, Louis F., 1959-1971

Division of Accounts, Organization Plan, 1944

Division of Accounts, Reconciliation, 1949

Documentary Stamp Tax, 1966

Dunn and Bradstreet, Inc., 1972

Economy, General Information, 1967-1972

Economy, State Revenue, 1975

Efficiency Study Committee, 1973

Employee Death Benefits (Retirement), 1969

Employment Tax, 1960-1976

Energy Contingency Plan, 1973-1976

Enforcement Processes, 1954, undated

Equipment (2 folders), 1951-1954

Estimates of Revenue (1-2 of 3 folders), 1958-1975

Estimates of Revenue (3 of 3 folders), 1958-1975

Excise Tax of Beer and Wine, 1968-1969

Executive Cabinet Meetings, 1972

Expense and Collections by Revenue Officers, 1973-1976

Farm Co-ops, 1964-1965 and undated

Farmers Chemical Association, 1967

Federal Contractors (Sales Tax), 1946-1965 and undated

"Federal Liens and Priorities" by William T. Plumb, Jr., 1967

Federal and State Cooperation Correspondence (1-2 of 10 boxes), 1951-1981

Federal State and Cooperation Correspondence (3-8 of 10 folders), 1951-1981

Federal State and Cooperation Correspondence (9-10 of 10 folders), 1951-1981

Federal-State Relations Reports, 1967-, 1975

Federal Tax Rulings (Wall Street Journal), 1967 and undated

Fertilizer Dealers, 1966 and undated

Fiber Industries, Inc., 1975 and undated

Field Forces Auditing Division, Audit Reports, 1974-1976

Financial Reports, 1973-1974

Fiscal Management Information, 1962-1964

Fiscal Year End Reports, 1977-1981

Food Stamps, 1970

Form Letters, 1951-1956 and undated

Franchise Tax Collection, 1973-1976

Free Port Tax, undated

From the State Capital, 1966-1967

Garnishment Law Changes, 1955

Gasoline and Special Fuels Tax Rates by State, 1969

Gasoline Collections, 1969-1975

Gasoline Tax Division Procedures, 1948

Gasoline Sales and Cigarette Tax Rates, 1968

General Fund Revenue Bill, 1969

General Fund Revenue and Expenditures, 1968-1972

Good Neighbor Council, 1963-1968 and undated

Governor's Office Correspondence, 1958-1975

HAJOCA Corporation, 1970

Hearing Briefs, 1973

Hospitalization Plans, 1951-1952

House of Representatives Uniform Law (HR 2158), 1965-1968

Hughes, W. H., Jr., 1968-1969

Incentives Taxation, 1968-1969

Income Tax, Coordinated with Federal Law, 1954

Income Tax, Hurricane Deductions, 1955

Income Tax, IBM Unit Report of Progress, 1951-1953

Income Tax, Publicity Campaign, 1950-1954

Income Tax, Rates and Exemptions, 1967-1969

Income Tax, Rate Increase for Each Bracket, 1967

Income Tax, Reorganization, 1951-1952

Income Tax, Returns Destruction, 1944, 1951

Indian Affairs Tax, 1973

Individual Income Tax, 1958-1969

Individual Income Tax, Delinquent Accounts Receivable, 1973-1976

Individual Income Tax, Delinquent Withholding Accounts, 1973-1976

Individual Income Tax, Monthly summary of Delinquent Accounts, 1973-1976

Individual Income Tax, Report and Analysis, 1972-1975

Individual Income Tax, Summary of Delinquent Withholding Accounts, 1973-1976

Individual Income Tax, Withholding Failure to File Notices, 1973-1976

Individual Income Tax, Withholding Monthly Cost, 1975

Industries, New and Proposed, 1974-1978

Inheritance Tax Compromise, 1958-1965

Institute of Government, UNC Chapel Hill, 1964-1969

Intangible Tax Distribution Memorandum, 1976

Intangible Taxes, Estimated Cost of Collecting, 1944

Interest Rates, 1969

Intergovernmental Relations, 1975-1976

Intergovernmental Revenue Act, 1969

Interim Financial Statements, 1983

International Business Machines (IBM), Conversions of County Levied Sales Tax, 1966-1967

IBM, Data Processing Seminar Materials, 1963

IBM, Equipment, 1948-1949

IBM, General Correspondence, 1957-1975

IBM, Income Tax Division, 1950-1952

IBM, Teleprocessing System, 1971-1974

International Monetary Conference, 1970

Interstate Cooperation, NC Commission, 1970

Interstate Taxation Act (H.R. 11798), alphabetical by state (4 folders), 1957-1974

Interstate Taxation Act (H.R. 2158) (2 folders), 1966-1969

Interstate Taxation, General Information (2 folders), 1957-1974

Interstate Taxation, U.S. House of Representatives (4 folders), 1963-1970

Inventory Tax, 1967

Iowa Income Tax Law, 1947-1949

Judgments, Cancellation of McGrath and Co., Debts, 1945

Labor Department, Commissioner Nye T. Avery, Jr., 1975

Labor Department, Occupational Safety and Health, 1974-1975

Legislative Information, 1970

License and Excise Tax Division, 1975-1976

Local Government Commission, 1973

Local Government Sales and Use Tax, 1971-1974

Malt Beverage Association, 1961

Manufacturers' Inventories Table Outlines, 1968

Military Income, 1966-1968

Mills Bill (H.R. 11950), 1971-1972

Miscellaneous Correspondence (1-2 of 6 folders), 1969-1982

Miscellaneous Correspondence (3-6 of 6 folders), 1969-1982

Money Order Audits, 1975-1976

Monthly Reports to Governor, 1973-1975

Motor Fuel Distributors, 1945-1946

Motor Fuels Tax Collection, 1972-1975

Multilith Machines, 1948

Multistate Tax Commission, Ad Hoc Proposal Compact Plan (1 of 2 folders), 1970-1972

Multistate Tax Commission, Ad Hoc Proposal Compact Plan (2 of 2 folders), 1970-1972

Multistate Tax Commission, Compact Plan (2 folders), 1970-1972

Multistate Tax Commission, Correspondence (2 folders), 1967-1974

Multistate Tax Commission, Publications, 1968-1971

Multistate Tax Commission, Wisconsin State Appraisal, 1975

National Association of Tax Administrators Correspondence (1-10 of 23 folders), 1951-1975

National Association of Tax Administrators Correspondence (11-18 of 23 folders), 1951-1975

National Association of Tax Administrators Correspondence (19-23 of 23 folders), 1951-1975

National Association of Tax Administrators Uniform Income Tax Regulations (1-4 of 6 folders), 1968-1973

National Association of Tax Administrators Uniform Income Tax Regulations (5-6 of 6 folders), 1968-1973

National Banks, 1945-1973

National Disaster Relief and Assistance Plan, 1973

National Health Agencies Campaign, 1974-1975

National Tax Association Correspondence, 1943-1955

National Tax Association Conferences and Membership, 1948-1951

Natural and Economic Resources, Department of, 1976

Net Resources for Fiscal Year, 1961-1963

Newsletters, 1973

North American Gasoline Tax Conference, 1951

North Carolina Association for Wine Control, 1967-1971

North Carolina Bar Association, 1970

North Carolina Beer Wholesalers Association, 1967-1968

North Carolina Board of Architecture Roster, 1976

North Carolina Council of State Goals and Policy, 1972

North Carolina Fund, and Negro and the Poor, 1968

<title xlink:type="simple" render="italic">North Carolina Historical Review</title>, <title xlink:type="simple" render="doublequote">The North Carolina Department of Revenue</title> by Allen J. Maxwell, 1944

North Carolina Mental Health Association, Inc., 1966-1968

North Carolina National Bank, 1963-1971

North Carolina Society of Accountants, 1965-1966

North Carolina State Employees Association, 1948-1976

North Carolina Teachers and State Employees Retirement System, 1966-1967

North Carolina Textile Manufacturers Association, 1976

North Carolina Uniform Commercial Code, 1967

Office of State Budget and Management, Monthly Tax Collections, 1980-1982

Office Space-Problems, Correspondence and Proposals, 1947-1952

Ombudsman, 1975

Oregon Income Tax law, 1949

Orientation Program for New Employees, 1975

Parke, Davis and Company, 1970

Per Capita Income, 1966-1968

Personnel Development, Lecture Reports, 1968

Philip L. Van Every Foundation, 1961-1962

Population, 1975

Pitney-Bowes Postage Meter Company, 1944

President Nixon's Order to Freeze Prices and Wages, 1971

Press Releases, 1974-1975

Price and Waterhouse Company, 1981

Procedures for Tax Administration, 1950

Property Taxes (2 folders), 1965-1970

Property Tax Seminar, 1968

Proposed Legislation (Garnishment), 1971

Prudential's Economic Forecast, 1966

Pullen, A. M. and Company, 1961-1962

Radio Stations, 1971-1972

Recession News Clippings, 1978

Records Management; Committee on Disposal of Noncurrent Records, 1938-1952

Records Management; Inactive Record Transfers (2 folders), 1951-1954

Records Management; Inventory of Records, 1954

Records Management; Microfilming, Admissibility in Evidence, undated

Records Management; Microfilming, Income and Franchise Tax Division, 1952

Refund Daily Control Sheets (2 folders), 1975-1976

Regulations on Business Income, 1968-1969

Regulations on Construction Companies, 1968-1969

Regulations on Income Tax, 1968-1969

Regulations on Non-Business Income, 1965-1969

Regulations on Property Factor and Payroll, 1960, 1969

Regulations on Sales Factors, 1969

Regulations on Taxables in Another State, 1964-1970

Reorganization, Correspondence, 1971-1972

Reorganization, Outlined by Divisions, 1972-1973

Reports, Confidential from Head of Division, 1942

Reports, Delinquent Accounts Receivable, 1972-1973

Resources of North Carolina, 1948

Resource Conservation and Recovery Act, 1976-1977

Retirement Election, 1955

Retirement System, 1971-1972

Revenue Act Request, 1967

Revenue Building Renovations (2 folders), 1971-1976

Revenue Collector, 1971

Revenue Collector Division, Frank E. Young, Jr., 1957-1973

Revenue Collector Quarterly Report, District I-VIII (1-8 of 14 folders), 1973-1976

Revenue Collector Quarterly Report Divisions I-VIII (9-14 of 14 folders), 1973-1976

Revenue Estimating, 1962-1966

Revenue Losses, 1966-1968

Revenue Officers Collections (3 folders), 1957-1974

Revenue Reports (1-6 of 11 folders), 1977-1983

Revenue Reports (7-11 of 11 folders), 1977-1983

Revenue Report News Clippings, 1977-1981

Revenue Sharing (5 folders), 1964-1974

Reynolds, R. J. Company, 1968-1969

Rodino Bill (H.R. 1538), 1969

Sales and Use Tax Division, Administrators List, undated

Sales and Use Tax Division, Analysis of Collections and Gross Retail Sales, 1973-1976

Sales and Use Tax Division, Assessments (3 folders), 1973-1975

Sales and Use Tax Division, Collections (3 folders), 1972-1975

Sales and Use Tax Division, Cost of Collections, 1944

Sales and Use Tax Division, Delinquent and Deputy Ratings, 1942-1943

Sales and Use Tax Division, Delinquent Assessment Progress Reports, 1973-1976

Sales and Use Tax Division, Distribution, 1972-1974

Sales and Use Tax Division, Gooch, Eric L., 1957-1973

Sales and Use Tax Division, Local One percent Tax Collections by County, 1973-1976

Sales and Use Tax Division, Rates, 1969-1970

Sales and Use Tax Division, Revision of Sales Tax Laws, undated

Sales and Use Tax Division, Statistical Information for Final Years (5 folders), 1973-1975

Sales and Use Tax Division, Summary of Exemptions, undated

School Expenditures, 1964-1967

Security National Bank, 1943

Seminar on State Government and Administration, 1964-1967

Set-Off Debt Collection Program (2 folders), 1978-1982

Shaw, Eugene G., 1949-1952

Short Income Tax Form, 1953

Smith, McNeil, 1971

Social Security and Retirement, 1959-1975

Soft Drink Tax, 1949-1973

Soldiers and Sailors Relief Act, 1967

Southeastern Association of Tax Administrators Correspondence, 1963-1973

Southeastern Association of Tax Administrators General Information (2 folders), 1957-1975

Southeastern Radion Supply, 1945

Southern Governor's Conference in Asheville, 1967

Space Needs, Field Offices (2 folders), 1955-1964

Space Needs, Floor Plans (2 folders), 1961-1965

Space Needs, Revenue Storage Building (2 folders), 1962

Special Fuels Tax Survey of States, 1954-1955

Standards and Inspections Manual, 1959-1960

State Auditors Annual Reports (3 folders), 1972-1982

State Auditors Cigarette Tax Collection Report, 1978

State Auditors Correspondence (2 folders), 1977-1983

State Auditors Financial Statements of General Funds, 1978

State Capital Planning Commission, 1962-1967

State Coordinating EDP with IRS, 1958-1962

State Employees Association, 1958-1972

State Goals and Policy, 1972-1973

State Government Reorganization Study, 1967-1972

State Highway Commission, 1963-1965

State Land Policy Council (1-3 of 7 folders), 1973-1976

State Land Policy Council (4-7 of 7 folders), 1973-1976

<title xlink:type="simple" render="italic">State-Local Government Finance Over the Last Fifty Years</title> by Charles D. Liner, 1981

Statement of the Condition, General Funds, 1960-1973

Statement of the Condition, Highway Fund, 1964-1973

State Planning Task Force (2 folders), 1964-1972

State Property Office, 1974-1983

State Purchasing Contract, 1974-1975

State Taxation on Interstate Commerce, 1957-1965

State Tax Collections, Governor Holshouser Letter, 1975-1976

State Tax Developments, News Clippings, 1967

Statistical, 1957-1964

Stocks, 1965-1968

Suggestions by Employees, 1950-1952

Summary of Appropriations, 1974-1975

Supervisory Deputy Collectors, 1954

Survey, Salary Brackets, 1952-1954

Survey, Taxation Statistics, 1979

Taxation, North Carolina, 1972, 1979

Taxation, Suggestions, 1953, 1958

<title xlink:type="simple" render="italic">Tax Administrators News</title>, 1982-1983

Tax Cut, News Clippings, 1966

Tax Executives Institute, 1963-1969

Tax Exempt Foundations (2 folders), 1957-1964

Tax Expenditure Report, 1975-1982

Taxes, Summary of 50 States and Local Systems, 1979

Tax Fraud Memo by Harry S. Sugg, 1954

Tax Institute of America, 1963-1964

Tax Load, Deputies and Auditors, 1953

Tax Reform Act of 1969 (H.R. 13270), 1969-1970

Tax Research Division, Expenditures Pie Chart, 1971-1973

Tax Review Board Audit Reports, 1966-1969

Tax Review Board Case Files (1-2 of 6 folders), 1975-1983

Tax Review Board Case Files (3-6 of 6 folders), 1975-1981

Tax Review Board, Correspondence, 1953-1982

Tax Review Board, Memorandums, 1977-1982

Tax Review Board, Miscellaneous, 1978-1980

Tax Shelter of Retirement Deductions, 1977

Tax Study Commission, Miscellaneous, 1965-1970

Tax Study Commission, Newspaper Clippings, 1965-1968

Tax Study Commission, Reports, 1956-1970

Tax Study Commission, Rules and Regulations, 1965-1966

Tennessee Valley Authority, 1973-1980

Tobacco Tax, 1978-1981

Total Development, 1967

Training Program Materials, 1952-1953

Transylvania County, Reappraisal of W. P. Ferris Company, 1979

Treasury Vault, 1971

Umstead, William Governor, 1953-1954

Unemployment Compensation Coverage, 1977-1978

Unemployment Insurance Benefits, Taxation, 1983

Uniform Division of Income For Tax Purposes Act, 1957

United Fund Campaign, 1953-1955

United Kingdom Treaty, 1977-1978

United State Congress, Correspondence, 1974

United State Congress, House Resolution No. 2158, 1968

United State Congress, House Resolution No.4972, 1964-1966

United State Congress, House Resolutions No.19031 and No. 2116, 1968-1970

Special Congressional Subcommittee on Taxation of Interstate Commerce (1-3 of 11 folders), 1961-1966

Special Congressional Subcommittee on Taxation of Interstate Commerce (4-9 of 11 folders), 1961-1966

Special Congressional Subcommittee on Taxation of Interstate Commerce (10-11 of 11 folders), 1961-1966

United way, 1977-1980

Value Added Tax, undated

Veterans Council of Wake County, 1982

Virginia Tax Commission, 1974-1975

Western Auto Supply Store, 1955

Wisconsin Department of Revenue, 1976

Withholdings and Declarations Collection, 1963-1974

Withholding Unit, Correspondence, 1949-1960

Withholing Unit, Miscellaneous, 1955-1960

Withholding Unit, Publications, 1955-1965

Workman's Compensation, 1977

Work Planning and Performance Review, 1977-1982

World's Fair Tourist Problems, 1982

Youth Involvement Day, 1973-1980

Processing Information

Processed by David Chiswell.

Finding Aid by David Chiswell and Ruth Cody.