17 NCAC 04B .0611          PRACTICING PHYSICIANS

In addition to the regulatory license issued by the State Board of Medical Examiners, a practicing physician shall apply for and obtain from the Secretary of Revenue a statewide physician privilege license. Varying situations involving a physician and the applicability of the physician privilege license tax for these situations are as follows:

(1)           A physician licensed by the State Board of Medical Examiners but not performing duties appropriate to his profession (for example, is the head of a State agency and has no medical practice) is not "practicing" and is not subject to the physician privilege license tax;

(2)           A physician in private practice, either exclusively or partially, is subject to the physician privilege license tax;

(3)           A physician practicing his profession but wholly compensated from appropriations, grants, business income (income from a "business" in the non‑professional sense; for example, a physician employed by an industrial plant to attend its industrial employees at its plant), or from sources other than funds generated by fees charged for his services is not subject to the physician privilege license tax;

(4)           A physician practicing his profession and compensated in part from a fund or "pool" derived in part or in full from fees charged for his services is subject to the physician privilege license tax notwithstanding the fact that some of his compensation may also come from appropriations, grants, business income (income from a "business" in the non‑professional sense; for example, a physician employed by an industrial plant to attend its industrial employees at its plant), or other "non‑fee" sources.

History Note:        Authority G.S. 105‑41; 105‑262;

Eff. February 1, 1976;

Amended Eff. March 14, 1980; June 11, 1977;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018.