Amends GS 15A-132 (concurrent venue provisions of the Criminal Procedure Act) to establish that for acts or omissions constituting violation of a tax law, the county where the charged offense occurred has exclusive venue. Makes conforming changes to GS 105-236(b) to establish violation of a tax law is considered an act committed in the county where the charged offense occurred. Additionally establishes that the District Attorney has sole jurisdiction to prosecute violations of tax law, but clarifies that the Attorney General has concurrent jurisdiction in the prosecution if the District Attorney requests in writing that the Attorney General prosecute the violation. 

Effective December 1, 2017, and applies to offenses committed on or after that date.