(a)        An individual who is serving in the Armed Forces of the United States and to whom N.C. Gen. Stat. § 105-249.2 grants an extension of time to file a tax return is granted an extension of time to pay any license fee charged by an occupational licensing board as a condition of retaining a license granted by the board. The extension is for the same period that would apply if the license fee were a tax.

(b)        Occupational licensing boards shall adopt rules to postpone or waive continuing education, payment of renewal and other fees, and any other requirements or conditions relating to the maintenance of licensure by an individual who is currently licensed by and in good standing with the board, is serving in the Armed Forces of the United States, and to whom N.C. Gen. Stat. § 105-249.2 grants an extension of time to file a tax return. ?(1998-95, s. 8; 1999-337, s. 12; 2009-458, s. 1; 2011-183, s. 68.)

Terms Used In North Carolina General Statutes 93B-15

  • License: Any license (other than a privilege license), certificate, or other evidence of qualification which an individual is required to obtain before he may engage in or represent himself to be a member of a particular profession or occupation. See North Carolina General Statutes 93B-1
  • Occupational licensing board: Any board, committee, commission, or other agency in North Carolina which is established for the primary purpose of regulating the entry of persons into, and the conduct of persons within, a particular profession or occupation, and which is authorized to issue licenses. See North Carolina General Statutes 93B-1
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
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