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Code · North Carolina · Chapter 105 — Taxation

§ 105-449.73. Denial of license application.

180 words·~1 min read·/nc/chapter-105/105-449-73

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§ 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:
(1)Had a license or registration issued under this Article or former Article 36 or 36A of this Chapter revoked by the Secretary.
(1a)Had a motor fuel license or registration issued by another state revoked.
(2)Had a federal Certificate of Registry issued under § 4101 of the Code, or a similar federal authorization, revoked.
(3)Been convicted of fraud or misrepresentation.
(4)Been convicted of any other offense that indicates that the applicant may not comply with this Article if issued a license.
(5)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.
(6)Failed to file a return due under Chapter 105 or Chapter 119 of the General Statutes. (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).)
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