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Current as of January 01, 2023 | Updated by Findlaw Staff
(a) Definitions.--The following definitions apply in this section:
(1) Delinquent income tax debt.--The amount of income tax due as stated in a final notice of assessment issued to a taxpayer by the Secretary of Revenue when the taxpayer no longer has the right to contest the amount.
(2) Foreign corporation.--A corporation as defined in G.S. 55-1-40.
(3) Foreign entity.--A foreign corporation, a foreign limited liability company, or a foreign partnership.
(4) Foreign limited liability company.--A company as defined in G.S. 57D-1-03.
(5) Foreign partnership.--One of the following that does not have a permanent place of business in this State:
a. A foreign limited partnership as defined in G.S. 59-102.
b. A general partnership formed under the laws of a jurisdiction other than this State.
(b) Licensing.--Except as provided in this section, the Board may issue a license to a nonresident individual or a foreign entity that meets the requirements for licensure under this Chapter.
(c) Certificate of Authority Required.--The Board shall not issue a license for a foreign corporation unless the corporation has obtained a certificate of authority from the Secretary of State pursuant to Article 15 of Chapter 55 of the General Statutes. The Board shall not issue a license for a foreign limited liability company unless the company has obtained a certificate of authority from the Secretary of State pursuant to Article 7 of Chapter 57D of the General Statutes.
(d) Information.--The Board, upon request, shall provide the Secretary of Revenue the name, address, and tax identification number of every nonresident individual and foreign entity licensed by the Board. The information to be provided under this section shall be in a form required by the Secretary of Revenue.
(e) Delinquents.--If the Secretary of Revenue determines that any nonresident individual or foreign entity licensed by the Board owes a delinquent income tax debt, the Secretary of Revenue may notify the Board of the nonresident individual or foreign entity and instruct the Board not to renew the nonresident individual or foreign entity's license. The Board shall not renew the license of a nonresident individual or foreign entity identified by the Secretary of Revenue unless the Board receives a written statement from the Secretary that (i) the debt has been paid or (ii) the debt is being paid pursuant to an installment agreement.
Cite this article: FindLaw.com - North Carolina General Statutes Chapter 89D. Landscape Contractors § 89D-18. Licensing of nonresidents - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-89d-landscape-contractors/nc-gen-st-sect-89d-18/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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