North Carolina § 105-113 - 4A. Licenses.

§ 105-113. 4A. Licenses.

General. - To obtain or renew a license required by this Article, an applicant must file an application with the Secretary on a form provided by the Secretary and pay the tax due for the license. An application must include the applicant's name, address, federal employer identification number, and any other information required by the Secretary. A license is not transferable or assignable and must be displayed in a conspicuous place at each place of business for which it is issued. Requirements. - An applicant for a license must meet the following requirements: If the applicant is a corporation, the applicant must either be incorporated in this State or be authorized to transact business in this State. If the applicant for a license is a limited liability company, the applicant must either be organized in this State or be authorized to transact business in this State. If the applicant for a license is a limited partnership, the applicant must either be formed in this State or be authorized to transact business in this State. If the applicant for a license is an individual or a general partnership, the applicant must designate an agent for service of process and give the agent's name and address. Denial. - The Secretary may investigate an applicant for a license required under this Article to determine if the information the applicant submits with the application is accurate and if the applicant is eligible to be licensed under this Article. The Secretary may refuse to issue or renew a license to an applicant that has done any of the following: Submitted false or misleading information on its application. Had a license issued under this Article revoked by the Secretary. Had a tobacco products license or registration issued by another state revoked. Been convicted of fraud or misrepresentation. Been convicted of any other offense that indicates the applicant may not comply with this Article if issued a license. Failed to remit payment for a tax debt under this Chapter. The term "tax debt" has the same meaning as defined in G.S. 105-243.1. Failed to file a return due under this Chapter. Failed to meet the requirements set out in subsection (b) of this section. Refund. - A refund of a license tax is allowed only when the tax was collected or paid in error. No refund is allowed when a licensee cancels a license or the Secretary revokes a license. Duplicate or Amended License. - Upon application to the Secretary, a licensee may obtain without charge a duplicate or amended license as provided in this subsection. A duplicate or amended license must state that it is a duplicate or amended license, as appropriate: A duplicate license, if the licensee establishes that the original license has been lost, destroyed, or defaced. An amended license, if the licensee establishes that the location of the place of business for which the license was issued has changed. Information on License. - The Secretary must include the following information on each license required by this Article: The legal name of the licensee. The name under which the licensee conducts business. The physical address of the place of business of the licensee. The account number assigned to the license by the Department. Records. - The Secretary must keep a record of the following: Applicants for a license under this Article. Persons to whom a license has been issued under this Article. Persons that hold a current license issued under this Article, by license category. Lists. - The Secretary must make available the list required under subdivision (3) of subsection (g) of this section upon request of a manufacturer that is a licensee under this Article. The list must state the name, account number, and business address of each licensee on the list. History (1991 (Reg. Sess., 1992), c. 955, s. 3; 2013-414, s. 22(a); 2017-204, s. 4.3(a); 2019-169, ss. 4.1(a), 4.2(a); 2020-58, s. 2.2(a).) Editor's Note. - Session Laws 2017-204, s. 4.9, provides, in part: "The remainder of this part is effective when it becomes law [August 11, 2017] and applies to requests for review filed on or after that date and to requests for review pending on that date for which the Department reissues a request for additional information, allows the taxpayer time to respond by the requested response date, and provides notification to the taxpayer that failure to timely respond to the request will result in the request for review being subject to the provisions of G.S. 105-241.13 A." Session Laws 2017-204, s. 7.1, is a severability clause. Session Laws 2019-169, s. 4.2(e), provides: "This section becomes effective January 1, 2020. Any license issued under Article 2A of Chapter 105 of the General Statutes on or before January 1, 2020, shall expire on June 30, 2020. As soon as practicable after the effective date of this section, the Department of Revenue shall notify each licensee that he or she must renew the license by filing an application with the Secretary in accordance with G.S. 105-113.4 A before June 30, 2020." Effect of Amendments. - Session Laws 2013-414, s. 22(a), effective September 1, 2013, in subsection (a), substituted "file an application with the Secretary on a form provided by the Secretary" for "apply to the Secretary," and added the second sentence; redesignated former subsections (b) and (c) as present subsections (d) and (e); added subsections (b), (c), (f), (g), and (h); and, in subsection (e), substituted "a duplicate or amended license as provided in this subsection" for "one of the following," added the second sentence, and deleted the second paragraph, which formerly read "A duplicate or amended license shall state that it is a duplicate or amended license, as appropriate." Session Laws 2017-204, s. 4.3(a), effective August 11, 2017, substituted "licensee" for "license holder" throughout subsections (e) through (h); substituted "revoked by the Secretary" for "cancelled by the Secretary for cause" in subdivision (c)(2); and substituted "revoked" for "cancelled for cause" in subdivision (c)(3). For applicability, see editor's note. Session Laws 2019-169, s. 4.1(a), effective July 26, 2019, substituted "cancels" for "surrenders" in subsection (d); and inserted "subdivision (3) of" in subsection (h). Session Laws 2019-169, s. 4.2(a), inserted "or renew" in the first sentence of subsection (a) and in the second sentence of the introductory paragraph of subsection (c); and added subdivision (c)(8). For effective date and applicability, see editor's note. Session Laws 2020-58, s. 2.2(a), effective June 30, 2020, substituted "in a conspicuous place at each place" for "the place" in the last sentence of subsection (a); and substituted "must make available" for "must provide" in the first sentence of subsection (h).