21 N.C. Admin. Code 31 .0401 - LICENSURE RENEWAL FORM
(a) Licensees shall
provide documentation of compliance with Rule .0701 of this Chapter to the
Board on the forms provided by the Board.
(b) The Board shall waive the license
application renewal fee for any individual who is currently licensed by and in
good standing with the Board if the individual is serving in the armed forces
of the United States and if
G.S.
105-249.2 grants the individual an extension
of time to file a tax return. The waiver shall be in effect for any period that
is disregarded under Section 7508 of the Internal Revenue Code in determining
the taxpayer's liability for a federal tax.
(c) The Board shall extend the deadline for
filing a license renewal application for any individual who currently holds a
license and is in good standing with the Board if the individual is serving in
the armed forces of the United States and if
G.S.
105-249.2 grants the individual an extension
of time to file a tax return. The extension shall be in effect for any period
that is disregarded under Section 7508 of the Internal Revenue Code in
determining the taxpayer's liability for a federal tax.
Notes
Eff. August 1, 1984;
Amended Eff. July 1, 2011; March 1, 1996.
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