North Carolina § 105-449 - 47A. Denial of license application and decal issuance.

§ 105-449. 47A. Denial of license application and decal issuance.

The Secretary may refuse to license and issue a decal to an applicant that does not meet the requirements set out in G.S. 105-449.69(b) or that has done any of the following: Had a license issued under Chapter 105 or Chapter 119 of the General Statutes revoked by the Secretary. Had a license issued by another jurisdiction, pursuant to the International Fuel Tax Agreement, revoked. Been convicted of fraud or misrepresentation. Been convicted of any other offense that indicates that the applicant may not comply with this Article if licensed and issued a decal. Failed to remit payment for a tax debt under Chapter 105 or Chapter 119 of the General Statutes. The term "tax debt" has the same meaning as defined in G.S. 105-243.1. Failed to file a return due under Chapter 105 or Chapter 119 of the General Statutes. Failed to maintain motor vehicle registration on the qualified motor vehicle. History (2005-435, s. 7; 2008-134, s. 20; 2009-445, s. 32; 2010-95, s. 28; 2017-204, s. 4.4(d); 2019-169, s. 4.10.) Editor's Note. - Session Laws 2008-134, s. 20, amended this section in the coded bill drafting format provided by G.S. 120-20.1 . The word "to" was inadvertently stricken from subdivision (2). The error was corrected by Session Laws 2009-445, s. 32. 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 2008-134, s. 20, effective January 1, 2009, in the section heading, substituted "decals" for "identification markers"; in the introductory language, substituted "a decal" for "an identification marker"; in subdivision (2), substituted "the International Fuel Tax Agreement" for "to G.S. 105-449.57 "; and in subdivision (4), substituted "a decal" for "an identification marker." Session Laws 2009-445, s. 32, effective August 7, 2009, inserted "to" in subdivision (2). Session Laws 2010-95, s. 28, effective July 17, 2010, inserted "does not meet the requirements set out in G.S. 105-449.69(b) or that" in the introductory language. Session Laws 2017-204, s. 4.4(d), effective August 11, 2017, rewrote the section heading; substituted "license" for "registration" or similar language throughout the section; substituted "revoked by the Secretary" for "cancelled by the Secretary for cause" in subdivision (1); and substituted "revoked" for "cancelled for cause" in subdivision (2). For applicability, see editor's note. Session Laws 2019-169, s. 4.10, effective July 26, 2019, added subdivision (7). § 105-449.48: Repealed by Session Laws 2006-162, s. 12(c), effective July 24, 2006.