A BILL TO BE ENTITLED
AN ACT to clarify the extension of time requirements for the payment of licensure fees by members of the armed forces under the laws pertaining to occupational licensing boards.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 93B‑15 reads as rewritten:
"§ 93B‑15.  Payment of license and renewal fees by members of the armed forces.
An individual who is serving in the armed forces of the United States and to whom G.S. 105‑249.2 grants an extension of time to file a tax return is granted an extension of time to pay any license fee or license renewal fee charged by an occupational licensing board as a condition of retaining a license granted by the board. The extension is for the same period that would apply if the license fee or license renewal fee were a tax."
SECTION 2.  This act is effective when it becomes law.