21 NCAC 48G .0104         RENEWAL

(a)  If on active duty, and to whom G.S. 105-249.2 grants an extension of time to file a tax return, a member of the United States Armed Services is exempt from compliance with renewal requirements.

(b)  The Board shall make available to each licensee having an active license, a renewal certificate bearing the current name of the licensee, license number and a January 31 expiration date.

History Note:        Authority G.S. 90-270.92; 90-270.99; 93B-15; 105-249.2;

Eff. February 1, 1976;

Readopted Eff. September 30, 1977;

Amended Eff. July 1, 2013; May 1, 1988; December 30, 1985; October 28, 1979;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 1, 2018.