North Carolina Administrative Code (Last Updated: November 13, 2014) |
TITLE 17. REVENUE |
CHAPTER 04. LICENSE AND EXCISE TAX DIVISION |
SUBCHAPTER B. LICENSE TAXES |
17 NCAC 04B .0612. GOVERNMENT PHYSICIANS
Latest version.
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Physicians employed exclusively by the federal, state or local governments and not holding themselves out to the public and do not share in the fees paid, are not required to pay the privilege license under G.S. 105‑41 which would otherwise be imposed upon them.
History Note: Authority G.S. 105‑41; 105‑262;
Eff. February 1, 1976.