North Carolina § 105-449 - 134. Denial, revocation, or cancellation of license.

§ 105-449. 134. Denial, revocation, or cancellation of license.

The Secretary may deny an application for a license or cancel or revoke a license under this Article for the same reasons that the Secretary may deny an application for a license or cancel or revoke a license under Article 36C of this Chapter. The procedure in Article 36C for cancelling or revoking a license applies to the cancellation or revocation of a license under this Article. History (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 46; 2017-204, s. 4.6(a); 2020-58, s. 2.12.) 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. Effect of Amendments. - Session Laws 2017-204, s. 4.6(a), effective August 11, 2017, inserted "revocation" in the section heading; inserted "or revoke" twice in the first sentence; and, in the last sentence, substituted "revoking" for "cancelling" and "revocation" for "cancellation." For applicability, see editor's note. Session Laws 2020-58, s. 2.12, effective June 30, 2020, added "cancelling or” and "cancellation or" in the last sentence.