North Carolina § 105-449 - 73. Denial of license application.

§ 105-449. 73. Denial of license application.

The Secretary may refuse to issue a license to an applicant that has done any of the following: Had a license or registration issued under this Article or former Article 36 or 36A of this Chapter revoked by the Secretary. Had a motor fuel license or registration issued by another state revoked. Had a federal Certificate of Registry issued under § 4101 of the Code, or a similar federal authorization, 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 issued a license. 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. History (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 11; 2003-349, s. 10.7; 2005-435, s. 11; 2017-204, s. 4.5(c).) Editor's Note. - The subsection designation (1a) was assigned by the Revisor of Statutes, the designation in Session Laws 1995 (Reg. Sess., 1996), c. 647, s. 11, having been (2). The remaining subsections designations are unchanged. 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 2003-349, s. 10.7, effective January 1, 2004, added subdivisions (5) and (6). Session Laws 2005-435, s. 11, effective September 27, 2005, rewrote the first paragraph, substituted "a tax debt" for "an overdue tax debt" twice in subdivision (5). Session Laws 2017-204, s. 4.5(c), effective August 11, 2017, rewrote the section heading; substituted "revoked by the Secretary" for "cancelled by the Secretary for cause" in subdivision (1); and substituted "revoked" for "cancelled for cause" in subdivision (1a). For applicability, see editor's note.