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/ ^1 i -/ / /NCZ5 The NORTH CAROLINA REGISTER IN THIS ISSUE CORRECTION Medical Examiners, Bd. of FINAL DECISION LETTER PROPOSED RULES Crime Control and Public Safety Human Resources Insurance Medical Examiners, Bd. of f , Opticians, Bd. of ^^CE"/V£n FINAL RULES UAR Revenue List of Rules Codified 15 mi '^^^ UBRARY ARRC OBJECTIONS RULES INVALIDATED BY JUDICIAL DECISION ISSUE DATE: MARCH 15, 1991 Volume 5 • Issue 24 • Pages 1367-1400 INFORMATION ABOUT THE NORTH CAROLINA REGISTER AND ADMINISTRATIVE CODE NORTH CAROLINA REGISTER The North Carolina Register is published bi-monthly and contains information relating to agency, executi\e, legislative and judicial actions required by or affecting Chapter 150B of the General Statutes. All proposed, ad-ministrati\ e rules and amendments filed under Chapter 150B must be published in the Register. The Register will typicalh' comprise approximately fifty pages per issue of legal text. State law requires that a copy of each issue be pro-vided free of charge to each county in the state and to various state officials and institutions. The North CaroUna Register is a\"ailable h\ yearly subscription at a cost of one hundred and fi\e dollars ($105.00) for 24 issues. Requests for subscriptions to the North Carohna Register should be directed to the Office of Ad-ministrative Hearings, P. O. Drawer 27447, Raleigh, N. C. 27611-7447, Attn: Subscriptions. ADOPTION, AMENDMENT, AND REPEAL OF RULES An agency intending to adopt, amend, or repeal a rule must first publish notice of the proposed action in the North Carohna Register. The notice must include the time and place of the public hearing; a statement of how public comments may be submitted to the agency either at the hearing or otherwise; the text of the proposed rule or amendment; a reference to the Statutory Authority for the action and the proposed effecti\"e date. The Director of the Office of Administrative Hearings has authority to publish a summary, rather than the full text, of any amendment which is considered to be too length}-. In such case, the full text of the rule con-taining the proposed amendment will be available for public inspection at the Rules Division of the Office of Administrati\e Hearings and at the office of the pro-mulgating agenc\'. Unless a specific statute pro\ides otherwise, at least 30 days must elapse following publication of the pro-posal in the North CaroUna Register heiore the agency may conduct the required public hearing and take ac-tion on the proposed adoption, amendment or repeal. When final action is taken, the promulgating agency must file an\' adopted or amended rule for appro\al by the Administrative Rules Re\iew Commission. Upon ap-pro\ al of ARRC. the adopted or amended rule must be filed with the Office of Administrati\e Hearings. If it differs substantially from the proposed form published as part of the public notice, upon request by the agen-cy, the adopted \ersion will again be published in the North CaroUna Register. A rule, or amended rule cannot become effecti\e earlier than the first day of the second calendar month after the adoption is filed with the Office of Ad-ministrative Hearings for publication in the NCAC. Proposed action on rules ma>' be withdrawn b\' the promulgating agency at any time before final action is taken by the agency. TEMPORARY RULES Under certain conditions of an emergency nature, some agencies may issue temporary- rules. A temporar>' rule becomes effecti\e when adopted and remains in effect for the period specified in the rule or 180 day; whichever is less. An agency adopting a temporars' rul must begin normal rule-making procedures on the pe manent rule at the same time the temporary rule adopted. NORTH CAROLINA ADMINISTRATIVE CODE The North Carolina Administrati\e Code (NCAC) a compilation and index of the administrative rules 25 state agencies and 38 occupational licensing board The NCAC comprises approximately 15,000 letter siz single spaced pages of material of which approximate Iv 35''o is changed annuallv. Compilation and publico tion of the NCAC is mandated by G.S. 150B-63(b) The Code is divided into Titles and Chapters. Eac state agency is assigned a separate title which is fui ther broken down by chapters. Title 21 is designate for occupational licensing boards. The NCAC is a\ailable in two formats. (1) Single pages may be obtained at a minimur cost of two dollars and 50 cents ($2.50) for 1 pages or less, plus fifteen cents ($0.15) per eac additional page. (2) The full publication consists of 53 \olume totaling in excess of 15,000 pages. It is suj plemented monthly with replacement pages one vear subscription to the full publication ii eluding supplements can be purchased fc seven hundred and fifty dollars ($750.00). Ii di\idual \olumes may also be purchased wit supplement ser\ ice. Rene\^al subscriptions fc supplements to the initial publication availabl Requests for pages of rules or \olumes of the NCA should be directed to the Office of Administrati\ Hearings. NOTE The foregoing is a generalized statement of the pn cedures to be followed. For specific statutory language it is suggested that Articles 2 and 5 of Chapter 150B c the General Statutes be examined carefully. CITATION TO THE NORTH CAROLINA REGISTER The North Carohtia Register is cited bv \olume, issui page number and date. 1:1 NCR 101-201, April 1, 198 refers to Volume 1, Issue 1, pages 101 through 201 the North CaroUna Register issued on April 1, 1986 North Carolina Register. Published bi-monthh' by the Office of Administrati\e Hearings, P.O. Drawer 27447, Raleigh, North Carolina 27611-7447, pursuant to Chapter 150B of the General Statutes. Subscriptions one hundred and five dollars ($105.00) per yean North Carolina Administrative Code. Published in looseleaf notebooks with supplement ser\ice by the Office of Administrati\e Hearings, P.O. Drawer 27447, Raleigh, North Carolina 27611-7447, pursuant to Chapter 150B of the General Satutes. Subscriptions seven hundred and fifty dollars ($750.00). Individual \olumes a\ailable. I NORTH CAROLINA REGISTER ISSUE CONTENTS OJfice ofAdministrative Hearings P. O. Drawer 27447 Raleigh, \C 27611-7447 (919) 733 - 2678 I. CORRECTION Medical Examiners, Bd. of 1367 II. FESAL DECISION LEITER Voting Rights Act 1370 III. PROPOSED RULES Crime Control and Public Safety Victim and Justice Services 1374 Human Resources Facility Services 1371 Insurance Actuarial Services 1374 Engineering and Building Codes 1371 Licensing Boards Medical Examiners, Bd. of 1374 Opticians, Bd. of 1375 Julian Mann 111, Director James R. ScarceUa Sr., Deputy Director Molly Masich, Director APA Services Staff: Ruby Creech, Publications Coordinator Teresa Kilpatrick, Editorial Assistant Jean Shirley, Editorial Assistant l\\ EPSAL RULES Revenue CorpwDrate Income and Franchise Tax Division 1378 Individual Income Tax 1384 List of Rules Codified 1387 V. ARRC OB,IECTIONS 1392 VI. RULES PSTALIDATED BY JUDICIAL DECISION 1395 VII. CUMULATIVE INDEX 1397 NORTH CAROLINA REGISTER Publication Schedule (April 1991 - December 1992) Issue Last Day Last Day Earliest + Date for for Date for Earliest Filing Electronic Public Effective Filing Hearing & Adoption by Agency Date *++**++ ++++++++ ++++*+ ++++++ +*++++*+ 04/01/91 03/11/91 03/18/91 05/01/91 08/01/91 04 15; 91 03/22 91 04/01/91 05/15/91 08,01/91 05 01/91 04/10,91 04/17/91 05/31/91 09/01 91 05' 15 91 04,24/91 05/01/91 06 14 91 09/01/91 06,03:91 05/10/91 05/17/91 07,03/91 10/01/91 06/14/91 05/23/91 05/31/91 07/14/9! 10/01/91 0701/91 06/10/91 06/17/91 07/31/91 11/01/91 07/15/91 06,21,91 06/28/91 08 '14/91 11/01 91 08 01 91 07/11/91 07/18/91 08 31 9! 12/01 91 08/15/91 07/25/91 08/01/91 09 14'91 12/01 91 09 03 91 08/12/91 08/19/91 100391 01/01/92 09, 16'91 08 '23/91 08/30/91 10 16 91 01/01 92 10 01,91 09 10/91 09/17,91 1031/91 02/01 92 10/15/91 09/24/91 10/01/91 111491 02/01,92 11,01/91 10' 11 ''91 10/18/91 12,0r91 03/01 92 11/15,91 10 24 91 10/31/91 12 15/91 03/01,92 12/02,91 11 07 91 11/14/91 01,01/92 04/01 92 12/16 91 11 21 91 12 02/91 01 15 92 04/01 92 01 02 92 12 09 91 12/16 91 01/31 92 05 01 92 01,15 92 12/20,91 12/31/91 02 14 92 05/01 92 02/03/92 01/10/92 01/17/92 03,04/92 06/01.92 02/14,92 01/24/92 01/31/92 03/15/92 06/01,92 03 02,92 02' 10/92 02/17/92 04 01 92 07/01/92 03/16 92 02 24/92 03/0292 04 15 92 07/01 92 04 0192 03,11/92 03/18 92 05 01 92 08/01 92 04' 15 92 03 25 92 04/01 '92 05 15 92 08 01 92 05,01,92 04 10/92 04/17/92 05 31 92 09/01,92 05/15/92 04/24/92 05/01/92 06 14 92 09/01/92 06 01,92 05/11/92 05/18/92 07 01 92 10 0192 06' 15, 92 05 '25/ 92 06/01,92 07 15 92 10 01 92 07 01,92 06 10 92 06/17/92 07 31/92 11 01 92 07/15/92 06, 24 92 07/01 '92 08 14'92 11 01 92 08,03,92 07/13/92 07/20/92 09 02 92 12 01 92 08,14/92 07/24/92 07/31/92 09, 13 92 12 01 92 09/01/92 08/11/92 08/18/92 10 01,92 01 01/93 09 15 92 08 25 '92 09/01/92 10,15/92 01 01 93 10 01 92 09/10,92 09/17 92 10/31 '92 02 01 93 10/1592 09 '24/92 10/01 92 11 14 02 02 01 93 11/02,92 10/12,92 10/19-92 12 02 92 03/01 93 11/16,92 10/23/92 10/30/92 12 16 92 0301,93 12/01/92 11/06/92 11/13/92 12 31 92 04/01 93 12/15 92 11/24 92 12/01/92 01/14/93 04/01 93 * The "Earliest Effecth-e Date" is computed assuming that the public hearing and adoption occur in the calendar month immediately following the "Issue Date", that the agency files the rule with The Administrative Rules Review Commission by the 20th of the same calendar month and that ARRC approves the rule at the next calendar month meeting. CORRECTION CHANGE OF HEARING LOCATION FOR THE NOTICE PUBLISHED IN THE NORTH CAROLINA REGISTER, VOLUME 5, ISSUE 20 ON PAGE 1222. TITLE 21 OCCUPATIONAL LICENSING BOARD lyotice is hereby given in accordance with G.S. I SOB- 12 that the Board of Medical Examiners of the State of North Carolina intends to amend rule(s) cited as 21 NCAC 32L .0001, .0005, and .0009. 1 he proposed effective date of this action is May I, 1991. 1 he public hearing will be conducted at 6:30 p.m. on March 13, 1991 at the Marrioll RTP, •1700 Guarditm Drive, Montsvillc, N.G. Raleigh Marriott, 4500 Marriott Drive (across from Crabtree I'alley Mall), Raleigh. North Carolina. Coomment Procedures: Persons interested may present written or oral statements relevant to the actions proposed at a hearing to be held as indi-cated above. Written statements not presented at the hearing should be directed before March I , 1991 , to the following address: Administrative Procedures, NC Board of Medical E.xaminers, 1313 Navaho Drive, Raleigh, NC 27609. CHAPTER 32 - BOARD OF MFDICAL EXAMINERS SLBCHAPTER 32L - APPROVAL OF PHYSICIAN ASSISTANTS .0001 DEFINITIONS The following definitions apply to this Sub-chapter: (1) "Physician Assistant or PA" means an auxiliary', paramedical person who functions at the direction of or under the supervision of a physician hcensed by the Board and who performs tasks traditionally performed by the physician, such as history taking, physical examination, diagnosis, and treat-ment. (2) "Physician Assistant Applicant" means the individual upon whose behalf an application is submitted who may function before ap-proval by the Board in the same manner in which he functioned as a student under strict supervision as outlined in Rule .0002 of this Subchapter. (3) "Supervision" means the physician's func-tion of overseeing, managing, and directing the medical acts performed by the PA as outlined in Rule .0009 of this Subchapter. (4) "Primary Supervising Physician" means the physician who, by signing the application to the Board, accepts full medical administra-tive responsibility for the PA's medical ac-tivities and conduct at all times whether he personally is providing supervision or supervision is being provided by a Back-up Supervising Physician. The Primary Super-vising Physician shall assume total responsi-bility to assure the Board that the PA is sufficiently qualified by education and train-ing to perform all medical acts required of the PA and shall assume total responsibility for the PA's performance in the particular field or fields in which the PA is expected to perform medical acts. (5) "Back-up Supervising Physician" means the physician who, by signing the application to the Board, accepts the responsibility to be available to supervise the PA's activities in the absence of the Primary Supervising Physician only in the practice sites hsted in the application approved by the Board. The Back-up Supervising Physician is responsi-ble for the activities of the PA only when he is providing supervision. (6) "Formulary" means the document which lists generic categories of drugs to be pre-scribed, ordered, or dispensed by physician extenders under written standing orders from the supervising physician for patient care in approved practice sites. (7) "Approved practice sites" means only those practice sites specifically listed in the ap-proved apphcation on file in the Board's of-fice in which the PA ma\' legally perfonn medical acts. Statutory .Authority G.S. 90-18(13); 90-lS.I. .0005 PRESCRIBING PRI\ILE(;ES (a) The PA Apphcant and the supervising physicians shall acknowledge in the apphcation that they are familiar with laws and rules of the Board regarding prescnbing; and shall agree to comply with these laws and rules by incorporat-ing the laws and rules, including the Fonnulary, into their written standing orders. 5:24 NORTH CAROLIN.A REGISTER March 15, 1991 1367 CORRECTION (b) The generic categories listed in the F-ormulaPy- are based on the jVmerican Hospital Formulary Service published by the .'Vmerican Society of I lospital Pharmacists. The Formulary is adopted by reference by the Board as a part of this Rule in accordance with provisions of G.S. 150B- 14(c). (c) The prescribing stipulations contained in these rules and in the Formulary apply to writing prescriptions, ordering the administration of medications in out-patient and inpatient settings, and dispensing medications. Approval to dis-pense must be obtained from the Board of Pharmacy. (d) Prescribing stipulations are as follows: (1) Controlled Substances: (A) No controlled substances (Schedules 2, 2N, 3, 3N, 4, 5) defined by the State and Federal Controlled Substances Acts may be prescribed, ordered, or dispensed. (B) Verbal orders given to the PA by the supervising physician for administration of a controlled substance to a specific pa-tient may be entered into the patient chart by the PA just as an RN may transcribe a physician's verbal order into a patient chart. (-if ParL'nturcil ML'dicationfi - Xe purcntoral prc'parutionr. may l»t» prt."jLribed. ordorod, di 'i pL'nri L'd, Bf adminiLitorod unloor. under tfee ordor rf tl*t» i .uperi ieing ph> j . iciiin a* set- forth h* Subparagraph (J)(B) t+f Ai* PvuIl': with A# follo'i ' i ing L' .KCcptionfi : (rVf InouLin: (-B4 Immuni.;ationf, (DPT. MMR, Wfi^ (Gi Tetanuf. toxoid, ©4^ ef hyp^'rimmune serum: f©i Fpinephrine : f&i Benadryl. (2) Parenteral .Medications - No parenteral preparations mav be prescribed, ordered, dispensed, or administered unless under the order of the supen.'ising physician as set forth in Parag-aph (d)(3)(B) of this Rule with the exception of those medications hsted on the Formulary as allowed. (3) E.xcluded Drugs: (A) Any pure form or combination of the generic classes of drugs listed in the Formulary may be prescribed, ordered, or dispensed, unless the drug or class of drug is Usted as excluded from the Formulary. f6^ Diaigr. oxcludod h^ A# Formulars . ??<- CL'pt controlled ' . 'ubi.tanco'.' i . may ^ f>»- •cnbed h^ t^ ]r-^ only upon f.pL'cific i i i i ntton t*f verbal ordoro from rt» oupor ^ l ivuig phvLUcian fof a- L . pLX'Lfic patient givon beforo Ae preocription e* order i* ioouod by t4ie PAt Such a preocription ef order must be fiignod by tfee PA with a notation tba* it is iosuod e» tfee Gpocific order »f the supon. iciing physician. Pef example: Man' Smith, ftAr »» order »f John Doe . (B) The PA mav prescribe an excluded drug or class of drug only as foUows: (i) after the patient has been previously seen by the super\'ising physician for initial treatment of that iUness and a wntten order has been entered into the chart by the physician for future treat-ment by the P.\; or (ii) upon a specific written or \'erbal order obtained from the supervising ph\sician before the prescnption or order is issued by the PA. (C) Such a prescription or order written as described in Paragraph (d)(3)(B) of this Rule must be signed by the PA with a notation that it is issued on the specific order of the supervismg physician, [-"or example: .Mar\" Smith, PA, on order of (4) (5) (6) (7) (8j John Doe. M.D. Refills - A prescription may not indicate a refill with the exception of birth control medications which may be issued for a period not to exceed one year.- Dosage Units - /Vmount of drug pre-scribed, ordered, or dispensed can be no more than 100 dosage units or a one month supply with the exception of birth control medications which may be issued for a period not to exceed one year. Prescription Notations - Every pre-scription must be noted on the patient's chart. A second prescription for the same medication may be authorized by tele-phone by the PA and must be entered on the patient s chart and countersigned by the supervising physician within the spec-ified countersigning time approved by the Board. Prescribing Number - A prescribmg numi-ber is assigned by the Board to a PA upon approval by the Board. This number must appear on all prescriptions issued by the PA. The prescribing number is used as the PA's .Approval Number. Prescription Blank Format - .VU pre-scriptions issued by a PA should shall contain the name and telephone number of the supervising physician: the name, practice address, telephone number, and prescribing number of the PA, as weU as all information required by law. A sug- L^6S 5:24 NORTH CAROLINA REGISTER i\ lurch 15, 1991 CORRECTION gested prescription format is included in the application packet. (9) Pre-signed Prescription Blanks - The supervising physician shall not leave pre-signed prescription forms for use by the PA. Statutory Authority G.S. ISOB- 14(c). 90-/S(/3j; 90-18.1; .0009 SL PERVISION OF A PA Supervision shall be provided by the responsible physician as foUovvs: (1) Availability: (a) The supervising physician shall be avail-able for direct communications by radio, telephone, or telecommunications. (b) The super\'ising physician shall be avail-able on a regularly scheduled basis for re-ferrals of patients from the PA. fe) A PA iihall refer a patient te another health provider other than an- approved supenJLiing phy-jioian only »» tl+» order ef aft approved oupor. i ';.ing phvjiician. (2) Written Standing Orders: (a) The super\ising physician shall provide in each practice location, for use by the PA and for referral by other personnel, written standing orders and drug protocols to cover most commonly encountered prob-lems in the practice setting. I'he written standing orders shall include a predetermined plan for emergency ser-vices. The PA shall refer a patient to another physician other than an approved supcr- \ising physician only in accordance with wntten standing orders. Countersigmng: Ihe time internal between the PA's con-tact with the patient and chart review and countersigning by the supervising physi-cian shall be 72 hours. A longer countersigning time interval may be considered by the Board upon specific (b) (c) (3) (a) (b) (c) (4) (a) request. The request should explain the practice circumstances which necessitate the longer countersigning interval. All entries by a PA into patient charts in all approved practice locations must be countersigned by the supervising physi-cian. Entries include but are not limited to: progress notes; treatment rendered; tests or procedures ordered; and notations of prescriptions or orders, and drugs dis-pensed or administered. Supervision /\rrangements: If the PA is to perform duties away from the supervising physician, the application must clearly specify the circumstances which would justify this action and the supervisory arrangements estabhshed to protect the patient. Details must be submitted describing dis-tance, time, topography, physical charac-teristics, and communication ability between the PA and the supervising phy-sician. Supervising Physicians: A physician in a graduate medical educa-tion program, whether fuUy licensed or holding only a resident's training license, cannot be named as a supervising physi-cian. A physician in a graduate medical educa-tion program who is also practicing in a non-training situation may supervise phy-sician assistants in the non-training situ-ation if fully licensed. All physicians who may supervise the PA in any manner must be approved by the Board before PA supervision occurs. The PA must be prepared to demonstrate upon request to a member of the Board, or its delegates, the ability to perform the medical acts assigned by the supervising physician. Statutoiy Authority G.S. 90-18(13). (b) (5) (a) (b) (c) (6) 5:24 NORTH CAROLINA REGISTER March I >, 1991 1369 VOTING RIGHTS ACT FINAL DECISION LETTER [G.S. 120-30. 911, effective July 16, 1986. requires that all letters and other documents issued by the Attorney General of the Lniled Stales in which a final decision is made concerning a "change af-fecting voting" under Section 5 of the Voting Rights Act of J 965 be published in the Sorth Carolina Register. / U.S. Department of Justice Civil Rights Di\ision JRD:SSC:DDC:lri DJ 166-012-3 Votina Section 91-0205 P.O. Box 66128 Washington, D.C. 20035-6125 Februan- 19, 1991 Jesse L. Warren. Esq. City Attorney Drawer \^'-2 Greensboro, North Carolina 27402 Dear Mr. \\^arren: This refers to the annexation (Ordinance No. 91-4) to the City of Greensboro in Guilford County. North Carolina, submitted to the Attorney General pursuant to Section 5 of the Voting Rights Act of 1965, as amended, 42 U.S.C. 1973c. We received your submission on Januan.' 28, 1991. The .Attorney General does not interpose any objection to the specified change. However, we note that Section 5 expressly provides that the failure of the .-\tlomey General to object does not bar sub-sequent Utigation to enjoin the enforcement of the change. In addition, as authorized by Section 5. we reser\'e the right to reexamine this submission if additional information that would otherwise require an objection comes to our attention during the remainder of the sixty-day review period. See the Procedures for the Administration of Section 5 (28 C.F.R. 51.41 and 51.43). Sincerely, John R. Dunne Assistant Attorney General Ci\'il Rights Division By: J. Gerald Hebert Acting Chief. \'oting Section irO 5:24 NORTH CAROLINA REGISTER March I.\ 1991 PROPOSED RULES TITLE 10 DEPARTMENT OF HUMAN RESOURCES I\ otice is hereby given in accordance with G.S. ISOB- 1 2 that the Certificate of Xeed Section, Div. of Facility Services, Dept. of Human Resources intends to adopt and amend rule(s) cited as 10 NCAC3R .0320 and .2002. 1 he proposed effective date of this action is July I, 1991. Statutory Authority I3IE-I8f I3IE-IS5. I3IE-I77(I); Thhe public hearing will be conducted at 2:00 p.m. on .April 16, 1991 at the Division of Facility Services, Room 201, Council Building, 701 Barbour Drne. Raleigh, N. C. 27603. Coomment Procedures: Written comments con-cerning the titles should be submitted as soon as possible but no later than April 16. 1991 to Jackie Sheppard, 701 Barbour Drive. Raleigh. N. C. 27603. Oral comments may be presented at the hearing. CHAPTER 3 - FACILITY SER\ ICES SLBCIIAPTER 3R - CERTIFICATE OF NEED REGULATIONS SECTION .0300 - APPLICATION AND REVIEW PROCESS .0320 HOME HEALTH AGENCIES (a) For those home health agencies for which no certificate of need was issued, the home health agency's geographic ser\'ice area shall be only those counties in which patients were served as shown on the existing home health agency's hcensure renewal form on tile with the Licensure Section of the Division of Facility Services as of January 1, 1991. (b) For those home health agencies for which a certificate of need was issued, the home health agency's geographic service area shaU be as fol-lows: (1) \\'Tiere the sen'ice area is identified on the certificate of need issued to the home health agency, the agency's geographic ser\'ice area shall be the service area iden-tified on the certificate of need. (2) Where the service area is not identified on the certificate of need issued to the home health agency, the agency's geographic service area shall be the proposed ge-ographic service area which was identified in the application for a certificate of need and approved by the Certificate of Need Section. SECTION .2000 - CRITERIA AND STANDARDS FOR HOME HEALTH SERVICES .2002 DEFINITIONS The following definitions in this Rule will apply to all rules in this Section: (1) "Home Health Agency" means » private organization ef publio agency, ' ' helhor o'i ' i ned ©f oporatod hf »»» ef more? poriTiono ef legal entit ie;. , sshioh fumiohoo Bf offers te-furnish homt* health sopi iooo. an aaencv as defined in G.S. L^ IE- 176. (2) "Home Health Services" means items aft4 sePi ices furnished fr» aft individual by a home health agency, ef by others under en-rangements made by tl«* agency, »» a visit iftg basis, m a pluco ei temporar>' »f pennanent rer.idonce used as tfee individual's home, services as defined in G.S. 1.^ IF'- 176. (3) " Proposed Geographic Service .Area" means; a county ift vii hich a proponent proposes te establish a home health agency ©f contiguous counties whoso boundaries touch t+H» boundary &f tfee county » ' vhich th«» office ef tfet* home health agency wtil be located aH4 ^hose grouping i* consi ' . .tent with er.tablished medical eafe utilii'.ation patterns a*- defined Wt th<* Stat e Medical i^ cilities Flan. (a) Where the proponent has proposed to es-tablish a home health agency to meet the need projected in the applicable State Medical Facilities Plan for a single county. the smglc county in which the home health agency will be established; or (b) Where the proponent has proposed to es-tablish a home health agency to meet the need projected m the applicable State Medical Facilities Plan for a grouping of contiguous counties, those contiguous counties defined in the State Medical Fa-cilities Plan m effect at the beginning of the review penod for the application and in which the proponent will pro\ide home health services. Statutory Authority G.S. I31E-177(1). TITLE 1 1 DEPARTMENT OF INSIRANCE I y otice is hereby given in accordance with G.S. I50B-12 that the N.C. Department of Insurance 5:24 NORTH CAROLINA REGISTER Mmch 15, 1991 1371 PROPOSED RULES intends to amend nde(s) cited as 1 1 SCAC 8 .080/ - .0802, .0805. .0815: and repeal nde(s) cited as II NCAC 8 .0803 - .0804. .0806 - .0814, .0816 - .0818. Thhe proposed effective date of this action is July J. 199/. I he public hearing will be conducted at /O.OO a.m. on April 25. 199/ at the .V.C Department of Insurance, Qualifications Board, 4/0 \. Boylan .Avenue. Raleigh, N.C. 2761 1 . Coommcnt Procedures: Written comments may be sent to Grover Sa^vver c;o Qualifications Board, P.O. Box 2638^.' Raleigh, .X.C. 2''6//. Oral presentations may be made at the public hearing. .Anyone hcning questions should call Grover Scnn^er at (QIQ) 733-390/ or Ellen Sprenkel at (9/9) 733-4700. CHAPTER 8 - KNGINEERING AND BUILDING CODES DIMSION SECTION .0800 - DISCIPLINARY ACTIONS: OrilKR CONTESTED MATLERS .0801 DISCIPLINARY POWERS ¥b* North Carolina Codo OtTicialrf Qualifica tk+ft Board h»^ (4*e povi or to- 'lU '.pt'nd. rt". ola* . h* rotu'^ o i» grant (*m- certifKatt' H+ i*w- pur^on v, \\o. {Vf ba* boon convictod ef » ll'lony agauist tfe» Stato 6vf North Carolina e>f At* I nitod Statfj. (# oonsictud »f » folony » another f. tat e Aa+ ' . i . ould eiko W tt'lony tf i4- lw4 boon committ ed » «4«* stat e : f4+ h»* obtained coilification through fraud. docoit . t+f porjup» '; (4+ hr** kno>'i ingly aidod t*f abottod wty porr.on practicing contrary te A^ prosijiion ir. ei GS. Chaptor 4-4^^ Article Uft^ w *4 *e -frt^^ building codo: f-!4 h*7 dolruudod A# public t+f attemptod k* (44 ha^ affixed fe i.ignature ygf a report t4 ift-jpoction H* other uii.taiment t4 'jopi ico tf tte-inL. poction ha* boon made \»r h+n* «+f unde r k» immediate »¥^ rouponLi ible direction: »f f^ ha* boon guilty t4" i i i i illful misconduct, groar. negligence, t-vf gro -ji. incompolonco. (a) As used in this Section "Board" means the North Carolina Code Officials Qualification Board: 'otficial" means a qualified Code-enforcement official as defined in G S. 143-151.S(5|: and "Code" means the North (b) Any person who believes that an official is or has been in violation of GS. 143- 151.17(a) may file a complaint against that official. Copies "of U NCAC 8 .(J801 and G.S. 143-151.17 shafl be mailed to any person re-questing complaint information from the Board. (c) 1'he complaint must specifically refer to one or more of the grounds in Cj.S. 143-151. 17(a). "1 he name of the otTicial. \\_ known, and the name of the local inspection department must be listed. If the otficial is unknow n. the complaint must refer to "the inspector who performed the build-ing (or elect ncal, mechanical, or plumbing) in-spection." (d) Supporting information must be included to justify the complaint. If the complaint in- \olves violations of the Code that the official did not disco\er, a list^ of those \iolations must be submitted with the complaint. Such inlormation may be provided bv the complainant, an archi-tect, professK)nal engineer, licensed contractor, certified inspector, or other person with know-ledge of the Code. Supporting information must refer to specific violations of the Code or of the Cjeneral Statutes. (e) The complaint must be in writing, signed bv the complainant, and dated. The complaint must include the complainant s mailing address and a daxtime phone number at which the complainant may be reached. 1 he street address of the structure must be included. 1 here must be a notan/ed verification at t_he end of the complaint - Staluioiy .Authority G.S. 143-/5/'. /7. /43-/5/./2(/); Carohna State Building Code. .0802 PRELIMINARY IN\ ESTIGATION On receipt of a ' l oriJled complaint i» ' ivriting t+f afty- person alleging a siolation t4 a typo li i.ted i» R«l# .OSOl. tht^ Board confonning to U NC.AC 8 .0801. the Board s statf shall direct rt* ^*aft te make an investigation of the charges. If the staff reports that the charges appear to be frisolous aft4 te have no basis in fact, the Board shall so notify the person fding the complaint. If the person filing the complaint then requests a formal he;irmg of the charges, or it the staff re-ports that the charges may ha\e some basis in fact, the Board shall fix a time and place for a hearing and give notice to the parties. aft4 p«*- cood i» accordance Vi ith tfer* provisions t» Rules Statutoiy Authority G.S. /43-I5 / ./7(b). .0803 NOTICE TO PARLIES (REPEALED) .0804 EMERGENCY SUSPENSION (REPEALED) 13-2 5:24 F^ORTH CAROLINA REGISTER March 15, 1991 PROPOSED RULES Statutory Authority G.S. l50A-3(b); l50A-3(c); l50A-23(b), (c), (d). m m .0805 PRESIDING OFFICER (*) j^ chairman ef A# board f.hull dt' oignato: (44 a member ef the Board a» hoaring officijr: throo e* moro momboro ef A« Board a* a hoarinij committoo; e* y*e fott board te hoar Ae cq'jo. / >-. V I I »-i IJt^ r 1 1 « f-i « « w-K i-t .-» j-\ I J T -^ 1 1 1-» Vt 1 - i r^-\ g-t 1 - f\ T -> y ^_' / TTTTTT 1 1 I^J I 111) I C ITT ZTCTTT^T lUIXI I L' T CT L'U.1 I T Cx CT timoly aft4 'jufTioiont afiidavit »f pcTL.onal bias ©f disqualification by a hoarmg oflicLT, a member ef a hearing committee, »f a member ef Ae Board. Ae person challengod may elect te with dravi ' aft4 se- notify Ae chairman. W t4»t- puroon refuoon t«- withdraw, tbe Board shall conrrider tl*e matter aft4 make a determination as te whether tfeat- person should be disquaJifiod. which dot or mination shall bocomo a part ef tl*e record » Ae ea^ aft4 shall be subject t«- judicial re>iew at- the conclusion t4 A** proceeding. fe-^ When a hearing officer »f a member ^ a hearing committee withdraws ef is di '. qualifiod ©f it- is impracticable fof hi«* te- continue Ae hearing, tfee chairman shaU designate another member te sep. o as hearing officer e* member ©f tfee hoiiring committee. 4ie new iieanng officer e* member ©f t4w hearing committee will con tinuo Vi4t4» Ae ea^ unless it- is shown ti«*t- st*b-stantial prejudice to- afty party w4y result therefrom. i» vs- hioh esent a Hew hearing shall be held ©f the t?ase dismissed Vi ithout projudic-o. The Chainnan of the Board shall serve as pre-siding officer. In the absence of the Chairman, the Vice-Chairmcin shaU serve as presidini; otTi-cer, or a presidmg officer shall be elected by the Board. Stalutoiy Authority G.S. 143-151.12(1). .0806 CONSOLII).\TION OF SEN ER.\L C,\SES (REPEALED) .0807 \ EM E OF HEARING (REPEALED) .0808 PO\\ERS OF HEARING OFFICER: HEARING COMMITTEE: CHAIRMAN (REPEALED) .0809 ACTIONS PRIOR TO HEARING (REPEALED) .0810 CONDLCT OF HEARING (REPEALED) .081 1 Rl I.ES OF EMDENCE (REPEALED) .0812 DISPOSITION OF CASE BY STIPLL.VIION: ETC: OF PARTIES (REPEALED) .0813 PROPOSAL FOR DECISION (REPEALED) .0814 OFFICIAL RECORD (REPEALED) StatutofT Authority G.S. l50A-23(e): I50A-24: 150A-25; l50A-25{b); J50A-26: 1 50A-27: l50A-28(a); l50A-28(b); J50A-29; I50A-30; 150A-3l(a); l50A-3l(b): I50A-33; I50A-34; 150A-37; l50A-37(b). .0815 FINAL BOARD ORDER (a) '-Fbe fiftai board decision shall be made by tb« felt board. If the Board decides that an offi-cial's conduct does not justify the suspension or revocation of his certificate but that his conduct does fail to conform to the standards of good code enforcement practice, the Board ma\' issue a letter of reprimand or a letter of caution to the official in which the Board may summarize those deficiencies and make appropnate recommen-dations. /hi I nPi Tl rl'tl h/'\'>rri -^^ •>"•' t~ » .^ t-i l- K --i I 1 K.a rr, '\ A 1^1 r^r\\\; \ ^ J I 1 IV 1 11 ITJI rTTTTTT^T LI V. V.' 1 ;ilU 1 1 D 1 1 LI 11 r*T? 1 1 iLlilt? LTlllT after a f+ttt re>iew ©f t+» official record aftd after affording parties aft opportunity to- contest asy proposal f»f decision prepared by hoaring officer ©f hearing committee, as specified m Rule .OS 13 ef tbis Chapter. fe-^ 44*e final board decision shall be ifi- writing aft4 shall include findings ©f fa<?t- aft4 ccMiclusions ©f law-T [ indings ©f fa*?t- shall be based o.xclu ' i'. elv ©ft tbe evidence aft4 ©ft matters officially noticed. Findings ©f fatJt-r tf M*t- forth ift statutory liinguago, shall be accompanied by a concise aft4 explicit statement ©f tbi* underlying facts supposing them. A deci iion ©f orde r i .hall »©* be made except upon consideration ©f tbt» record as a ' vhole ©f such portion thereof as win^ be cit ed by afty party to tbe proceeding aft4 shall be swp-ported bv s.uhs.tantial osidonce admis.'i ible under fe^ 15( I ,A 20(a). LSQA JO. ©f 150A 31. (b) f4^ If tbe decision a final board order is to suspend, revoke, or refuse to issue a certificate, the decision order shall set forth the conditions, if any, which must be met in order to remove the suspension, to re-issue the certificate, or to issue the certificate. No action to remove a suspension or to issue or re-issue a certificate (other than as specified in the decision) order) shall be taken without notice to the original parties and an op-portunity for them to request a new hearing in accordance with the same procedures specified herein in Chapter l.^OB of the General Statutes and this Section for the original hearing. fe) A copy ©f Ae final decision shall be senod upon each parly per'' Onall>" ©f by regi '.tered mail aft4 a copy fumi -.hed to bts attorney ©f record. Statuto/y Authority 143-151.17(0). G.S. 143-151.12(1); .0816 JUDICIAL REMEW (REPEALED) .0817 APPEALS FROM ADMINISTRATIX E DECISIONS (REPEALED) .0818 PROHIBITION AGAINST EX P.\RTE COMMLNICATIONS (REPEALED) 5:24 NORTH CAROLINA REGISTER March 15, 1991 1373 PROPOSED RULES Statutory Authority G.S. I50A, Article 3; I50A. Article 4; 150A- 35. iS otice is hereby given in accordance with G.S. I50B-12 that the S.C. Department of Insurance intends to amend ndeis) cited as 1 1 SCAC 16 .0102. 1 he proposed effective date of this action is July 1. 1991. 1 he public hearing will be conducted at 10:00 a.m. on April 16, 1991 at the Dobbs Building. 430 S. Salisburv Street, Third Floor Hearing Room, Raleigh, S'.C. 27611. Coommeni Procedures: Written comments may be sent to Ed Jordan. P.O. Box 263S~. Raleigh. N.C. 2761 1. Oral presentations may be made at the public hearing. .Anyone haxing questions should call Ed Jordan at 1919) ^33-3284 or Ellen Sprenkel at (919) 733-4^00. CHAPTER 16 - ACTUARIAL SERVICES DIMSION SECTION .0100 - FIRE AND CASUALTY STATISTICAL DATA .0102 LOSS RESER\ES .^ter a company is licensed, appro\'ed. or regis-tered to do business in North Carolina and it is deemed necessajA' for data collection purposes, the Actuarial Ser\"ices Division will mail to the company forms, instructions, and a diskette so-that the company can complete the twe re-quested items involving loss resene information from the list described in this Rule. The com-pany will have two months from the receipt of the request to comply. (Note: Companies that are part of a group poohng arrangement may submit consolidated Lnformation.) (1) The reproduction on diskette of the fol-lowing portions of Schedules O and P of the company's .Annual Statements for the years 1981-1988 or for those \ears during that pe-riod when the company was in operation: fa) Schedule 0, Parts 3, 4, and 5; (b| Schedule P, Parts LA through IF. (2) The reproduction on diskette of Schedule J\ Parts LA through IQ of the company s -Vnnual Statements for the years 1989 and subsequent or for those years during that period when the company was in operation. (3) f5| The completion of a series of interrogatories concerning the company's loss reser%'ing practices. Statutory Authority G.S. 58-2-40; 58-2-190. TITLE 14A - DEPARTMENT OF CRIME CONTROL AND PUBLIC SAFETY ly otice is hereby gi\-en in accordance with G.S. 150B-12 that the Department of Crime Control and Public Safety, Division of Victim and Justice Services intends to repeal rule(s) cited as 14A \CAC 11. 0503. 1 he proposed effective date of this action is July 1, 1991. 1 he public hearing will be conducted at 10:00 a.m. on April 15, 1991 at the Library, Second Floor. .Archdale Buildins., 512 S. Salisburv Street, Raleigh. SC 2^611. Coomment Procedures: Any interested person may present comments relevant to the action pro-posed at the public hearing either in writing or oral form. Written statements not presented at the public hearing may be directed prior to the hearing to Wanda D. Goodson. .Administrative Procedures Coordinator. First Floor. .Archdale Building, 512 N. Salisbun- Street, P.O. Box 2768~. Raleigh. \C 27611-^68'. CHAPTER 11 - DIMSION OF MCTIM .\ND JUSTICE SER\ ICES SECTION ,0500 - CRIME \ ICTIMS COMPENSATION COMMISSION .0503 DETERMINING COMPENS.VTION (REPEALED) Statutory .Authority G.S. 15B-4; I5B-6: l5B-~; 15B-S; 15B-10; 15B-11: S.L. 1987, c. 819, s. 35; Chapter 322. 1989 S.L. TITLE 21 - OCCUPATIONAL LICENSING BOARDS fS otice is hereby gi\'en in accordance with G.S. 150B-I2 that the Board of .Medical Examiners of the State of SC intends to amend rulei's) cited as 21 \CAC32B .0309. 1 he proposed effective date September 1, 1991. of this action is Lr4 5:24 NORTH CAR0LIN.4 REGISTER March L\ 1991 PROPOSED RULES 1 he public hearing will be conducted at 8:00 a.m. on May 23, 1991 at the North Raleigh Hilton, 3415 Old Wake Forest Road, Raleigh, NC 27609. y^ omment Procedures: Persons interested may present written or oral statements relevant to the actions proposed at a hearing to be held as indi-cated above. Written statements not presented at the hearing should be directed before May I, 1991 , to the following address: Administrative Procedures, NC Board ofMedical Examiners, PO Box 26808, Raleigh, NC 2761 1 -6808. CHAPTER 32 - BOARD OF MEDICAL EXAMINERS SUBCHAPTER 32B - LICENSE TO PRACTICE MEDICINE SECTION .0300 - LICENSE BY ENDORSEMENT .0309 PERSONAL INTERVIEW To be eligible for license by endorsement of credentials, applicants must appear before the Executive Secretary, a Board member, an agent of the Board, or the fuU Board for a personal interview upon completion of all credentials. Statutory Authority G.S. 90-13. lyotice is hereby given in accordance with G.S. 150B-I2 that the State Board of Opticians intends to amend rules cited as 21 NCAC 40 .0202. .0205, .0206, .0307, .0314 and .0319. 1 he proposed effective date of this action is July 1, 1991. 1 he public hearing will be conducted at 10:00 a.m. on April 15, 1991 at 412 North Wilmington Street. Raleigh, North Carolina 27601. Ccomment Procedures: Interested persons may present their views either orally or in writing at the hearing. A dditionally, the record will be open for receipt of written comments until the hearing. Such written comments must be delivered or mailed to Mr. Willard Barnes, Director, State Board of Opticians, 412 North Wilmington Street, Raleigh, North Carolina 27601-1061. CHAPTER 40 - BOARD OF OPTICIANS SECTION .0200 - CONDUCT OF REGISTRANTS .0202 REGISTRATION OF PLACE OF BUSINESS Every optical place of business, including each branch office, must be registered with the Board within ten days of the opening date and thereafter in the event of relocation, or change of ownership of the business or licensed optician in charge of the business. Upon registering within the ten day period, an optical place of business must register with the Board on an annual basis. The re-sponsibility for registration is placed upon the Ucensee as well as the business owner. Only one optical place of business may be operated under the registration of a single hcensed optician. Fees for registration shall be governed by Rule .0108. Should the ownership of an optical place of business change, the business must be registered with the Board under the name of the new owner and the registration fee must be paid. Likewise, if there is a change in the licensed optician in charge of the business, the business must register with the Board and the registration fee must be paid. Failure to secure registration of an optical place of business by the licensed optician under whose professional authority that place is oper-ated may subject that optician to suspension or revocation of license. An injunction closing the place of business may also be obtained. ^Aji op-tical place of business registered in accordance with this Rule is eligible for recognition as a training establishment when the requirements of Rules .0304, .0314, and .0321 of this Chapter are met. Statutory Authority G.S. 90-243: 90-249. .0205 BAITING OR DECEPTIVE ADNERTISING (b) If an item or service is advertised for sale but the offer is qualified the qualification must be conspicuously placed in the advertisement. For example, if spectacles or eyeglasses are of-fered for sale and a second pair is offered at a special or reduced price, the advertisement must state expressly whether the second pair is other than a duplicate of the first pair purchased. Likewise if a picture, illustration or description is included in the advertisement, it must accu-rately represent the item for sale. Bait ad\'ertising is an alluring but insincere offer to sell a product or service which the advertiser does not actually wish to sell at the price advertised. A seller may not in any way discourage the purchase of the advertised product. Specifically, he may not re-fuse to show or sell the advertised product or disparage the same in an attempt to sell another product. Furthermore, he may not demonstrate 5:24 NORTH CAROLINA REGISTER March 15. 1 99 1 1375 PROPOSED RULES or show an unattractive or shopworn item or product in place of the advertised product. When a product is offered for sale at a discounted pnce. the discount must be truthful. In order to be truthlul. the discounted pnce must be based upon a bona fide original pnce. A bona fide or-iginal price is established bv selling the product at the onginal price for a maiontv of the time that the product is offered for sale. Statutory Authority G.S. 90-249. .0206 CONTIM IN(; EDUCATION (b) Each optician shall take a total of not less than eight hours of courses of study each calen-dar year as follows: ( 1 ) four hours of study shall be essential to the practice of contact lens fitting, in lieu thereof three hours of study shaU be es-sential to contact lens fitting and one hour of study may be on business management and consumer protection; (2) throj four hours of study shall be essential to eyeglass fitting and dispensing. In lieu thereof three hours of a studv shall be essential to eveglass tltting and dispensing and one hour of stud\" may be on the North Carolina Opticianr\' I aws and Rules or ethics: (3) ©fte hour »f f'tudy ohall h^ »«• tt** North Carolina Opticianry I aw^ »ffA Rulor. . if there has been an amendment to the I aws or Rules during the current vear. all North Carolma Licensed Opticians practicing opticianr\" in North Carolina will be re-quired to recei\'e one hour of continuing education on the Laws and Rules relating to such amendment or charge. Statutory Authority G.S. 90-249. SECTION .0300 - QL ALIFIC.\TIONS: APPLICATIONS: .\ND LICENSING .0307 TIME AND PLACE OF EXAMINATION Examinations wlU be held twice each year as announced. Applications must be duly made and filed with the Board 60 da)s prior to the date of the examination. The fee ef »ftt» hundrad dollars (S 100.00) to sit for licensure examination, as set forth in Rule .0108, must be made in cash, certified check, or monev order. Statutory Authority G.S. 90-240; 90-244. .0314 .APPRENTICESHIP REQUIREMENTS: REGISTRATION OF APPRENTICE (a) Each apprentice or intern entering the ap-prenticeship or internship shall register with the Board and be issued a certificate of registration. If the apprenticeship or internship is to be supen,'ised by an ophthalmologist or optometrist, the supervisor will pro\'ide a statement in which he agrees to abide by the same requirements as would an optician providing the same training. (b) Part-time work or work as an optical salesman or consultant shall not apply toward completion of apprenticeship or internship. (c) .An applicant, through apprenticeship, or internship shall have received his training by working fuU time, defmed as a minimum of 35 hours per week, under the supenision of a h-censed optician, ophthalmologist, or optometrist following a curriculum approved by the Board. fd) No more than two apprentices or interns may be trained by a single optician, ophthalmologist, or optometrist at any time. (e) An apprentice or intern shaU be credited with training time onlv from the date of registra-tion with the Board as an apprentice or intern. Except as provided bv the Board for good cause shown, the apprenticeship or mtemshjp may not be interrupted for more than 12 months at the tune. (f) When registering to ser\e a six month internship, the applicant must have completed the three and one-halt \'ears of apprenticeship as required by G.S. 90-240(aif2) and (3) or have graduated from as appro\ed school of opticianrv, as defined in Rule .0312. with a degree of associ-ate in applied science through an opthalmic dis-pensing program. Statutory Authority G.S. 90-249. .0319 W.\I\ ER OF EXAMIN.\TION (a) .A.n out-of-state applicant seeking licensure in North Carolina under G.S. 90-24 l(aj shall tender an application prepared by him to the Board and in connection with same shall furnish affidavits from two persons with whom he worked as an optician for the previous four years. In addition, he shall furnish written statements from two qualified licensed refractionists, either ophthalmologists or optometrists, under oath that he has satisfactoril>" filled his prescriptions for both spectacle lenses and contact lenses and practiced the profession of opticianry for four years in that state immediately prior to the ap-plication. .Anv application filed bv an applicant seeking licensure pursuant to G.S. 9Q-41(a| must be tiled with the Board within 90 davs after es-tabli> hment of residence in North Carolina. lb) I "nl e;is A^ ^. ' ' I'Om I 'talemjuto t>f At» rt'tractioniotii L.tutt' tbiri- tb# out of otat e applicant h«* r.atif.factonly filled thc^ir preocnptionfi fef both opjctaclo loncos aft4 contact l enoe s. t4*e applicant 13^6 5:24 NORTH CAROLINA REGISTER March 15, 1 99 1 PROPOSED RULES shall h% roquirod te telte tbe liconso oxamination administered by the licensing authority in the adrriinisterod by the Board. An out-of-state ap- state in which he or she is licensed, or a national plicant shaU be required to take the contact lens contact lens examination approved by the Board, portion of the examination administered by the Board, unless such applicant documents that he o, , , a .1 , /^cnn-t:>jnn-,->cnn-^T^ r-' r 7 —:—."i — T — Statutory Authority G.S. 90-234; 90-235; 90-236; or she has passed a contact lens examination, „„ ..-.^ „„ -,.,,, ^^ ^^r «„ ,^„ ^„ ,-, iHbil^tmUy ^ iumrar-to-lhT^onl^t lens portion ^^-237; 90-24l(a); 90-245; 90-250; 90-2,2; of the examination administered by the Board, vO-JjJ. 5:24 NORTH CAROLINA REGISTER March 15, 1991 1377 FINAL RULES 1 he List of Rules Codified is a listing of rules that were filed to be effective in the month indicated. iKules filed for publication in the SCAC may not be identical to the proposed text published pre-viously in the Register. Rules filed with changes are noted with ** Amended, ** Adopted. Please contact this office ifyou have any questions. /l dopted rules filed by the Departments of Correction, Revenue and Transportation are published in this section. These departments are not subject to the provisions of G.S. I SOB. .-irticle 2 requiring publication in the S.C. Register ofproposed rules. LJpon request from the adopting agency, the text of rules will be published in this section. 1 unctuation, typographical and technical changes to rules are incorporated into the List of Rules ("odified and are noted as * Correction. These changes do not change the effective date of the rule. THLK 17 DEPARTMKM OF REVENUE CHAPTER 5 - CORPORATE INCOME AND FR.ANCHISE TAX DIMSION SUBCHAPTER 5B FRANCHISE TAX SECTION .0100 - GENERAL INFORM.ATION .0107 EXTENSION OF FILING DATE (a) Prior to the regular due date, a corporation may apply for an extension of time for filing its return. An extension of time to file the franchise and income tax return may be granted for seven months providing the full amount of franchise tax and income tax anticipated to be due is paid with the timely filed extension application. 1 he extension will be granted automatically pro\idcd: ( 1) the total tax is remitted with the application fonn; and (2) the corporation's records reflect no delinquent returns or outstanding tax Uability. (b) Form CD-419 is the application for extension form that must be fded before an extension of time to fde the return can be granted. The application should be completed in duplicate. Interest is charged on all extended tax payments at the rate established pursuant to G.S. 105-241. l(i). Histor\- Sote: Statutoiy Authoritv G.S. 105-120: 105-262: Eff February I, 1976; Amended Eff April I, 1991: January I. 1978. SECTION .1100 - CAPITAL STOCK: SURPLUS AND UNDIMDED PROEMS BASE .1 115 CASH BASIS CORPOR.\TIONS Corporations using the cash basis method of accounting for income tax purposes may not compute the capital stock, surplus and undisided profits base by this method. .Assets and liabilities must be accrued and reported for franchise tax purposes. Histoiy Sote: Statutorv Authoritv G.S. 105-122: I05-25S; Eff April I, 199L' SUBCHAPTER 5C - CORPORATE INCOME TAX li78 5:24 NORTH CAROLL\A REGISTER Match 15, 1 991 FINAL RULES SECTION .0300 - COMPUTATION OF NET INCOME .0304 ATTRIBLTION/EXPENSES/NONTAXABLE rSCOME//NONBLS INCOME/PRPTY (a) Direct Expenses - All expenses directly connected with the production of income which is not subject to tax in this State are required to be used to compute the net amount of such untaxed income. (b) Interest Expenses - When a corporation earns income which is not taxed by this State (see ex-amples), and/or holds property that does or will produce untaxed income, and incurs interest expense which is not specifically related to any particular income or property, it shall attribute a portion of the interest expense to such untaxed income and property in determining taxable income reported to this State. A formula used for computing the amount of interest expense to be attributed to untaxed in-come and property is as follows: (1) Value of assets: (A) Value of the tax return balance sheet of assets which produce or which would produce un-taxed income; * (B) Value of aU assets on the tax return balance sheet; ** (C) Determine the ratio of percent of Subparagraphs (b)(1)(A) to (B) of this Rule. (2) Income/ Profits: (A) Gross untaxed income; (B) Total gross profits; (C) Determine the ratio or percentage of Subparagraphs (b)(2)(A) to (B) of this Rule. (3) Total of the ratios or percentages determined in Subparagraphs (b)(1) and (2) of this Rule; (4) Divide the total of Subparagraph (b)(3) of this Rule by two; (5) Apply average percentage determined in Subparagraph (b)(4) of this Rule to the total interest expense on the return filed in this state. (c) Examples of Untaxed Income: (1) Dividend income classified as nonbusiness (G.S. 105-130.4); (2) Dividend income excludable by statute (G.S. 105-130.5); (3) Interest income classified as nonbusiness (G.S. 105-130.4); (4) Interest income earned on United States obligations and state of North Carolina obligations; (5) Other nonbusiness income and/or exempt income. (d) Expenses Connected with Interest Income from United States Obligations - Under G.S. 105-130. 5(b)(1), interest income from obhgations of the United States or its possessions is excludable from North Carolina taxable income to the extent such income is excludable in federal taxable income. Since federal taxable income is in effect a net income, expenses incurred in producing the exempt in-come must be determined and subtracted from the gross amount earned during a taxable period before the deduction is made in computing the state taxable income. The basis for requiring this adjustment to exempt income is based on federal case law [Eirst National Bank of Atlanta v. Bartow County Board of Tax Assessors, 470 U.S., 84 I,. Ed. 2d 535 (I985)| and supported by an advisor)' opinion of the North Carolina Attorney General. In the computation of expenses related to income from Inited States obhgations, the formula described in Paragraph (b) of this Rule may be used with respect to interest expense. (e) Other Expenses Attributed to Nontaxable Income and to Nonbusiness Income and Property - In the determination of expenses other than interest expense attributed to untaxed income, the proce-dure set forth in the Eederal Code for determining expenses related to foreign source income generally referred to as stewardship and supportive expenses may be used to determine the expenses aUocatcd to untaxed income and property producing or which would produce untaxed income. Alternatively, an income formula as outlined in Paragraph (b)(2) of this Rule relating to interest expenses may be used to determine the amount of supportive function expenses attributable to untaxed income. In the de-termination of "supportive function expenses", direct expenses incurred exclusively in a specific iden-tifiable taxable or nontaxable activity should be determined and excluded before application of the attribution percentage to expenses. If direct expenses are determinable for a particular activity resulting in an accurate computation of the net income or loss from such activity, the \alues of this activity are to be removed as elements of the ratio when computing the attribution percentage. Note: + WTien the equity method of accounting is used, the increase or decrease in value as a result of such accounting method may be excluded from this value. Note: ** Equity included in this value may be excluded and the reserve for depreciation reflected on the balance sheet may be restored to the asset value. 5:24 NORTH CAROLINA REGISTER March 15, 1991 1379 FINAL RULES History Note: Statutory Authority G.S. 105-130.4: 105-130.5; 105-262; Eff. April I. 1991. ' SECTION .0400 - IM EREST ESCO.ME ON GOVERNMENT OBLIGATIONS .0401 NORTH CAROLINA OBLIGATIONS Net interest income received by a corporation on obligations of the State of North Carolina and any of its cities, towns or counties is exempt from mcome taxes imposed by this state. History Note: Statutory' Authority G.S. 105-130.5; 105-262; Eff. February I, 1976; Amended Eff. April I, 1991. .0402 OBLIGATIONS OF OTHER ST.\TES Net interest income earned by a corporation on its investments in obligations issued by states and their political subdivisions other than the State of North Carolina, represents taxable income and is subject to this state's income tax. History Note: Statutory Authority G.S. I05-I30.5; 105-262; Eff. February 1, 1976; Amended Eff April 1. 1991. .0403 L.S. OBLIGATIONS (a) Net interest income earned on bonds, notes or other obligations of the Umted States or its pos-sessions is exempt from income taxation in this state so long as interest on obligations of the State of North Carolina and its political subdivisions is exempt from income ta.xes imposed. by the United States. (b) Net interest from obligations issued under the borrowing power of a federal land bank, a federal home loan bank, a federal intermediate credit bank. Government National .Mortgage Association, Farm Home Admrnistration, Fxport-Import Bank of the United States, Tennessee Valley Authority, banks for cooperatives. Student Loan Marketing Association, Federal Farm Credit Bank, Federal Financing Bank, Federal Savings and Loan Insurance Corporation and Commodity Credit Corporation is con-sidered to be interest from obligations of the United States and is tax exempt. Histor\- Note: Statutor,' Authoritv G.S. 105-130.5: 105-262; Eff Febman 1. 19^6: Amended Eff April I. 1991: October 23, 1977. SECTION .0700 - BL SINESS AND NONBUSFSESS EVCO.ME .0703 BUSINESS AND NONBUSINESS LSCO.ME The classification of income by the labels customarily given them, such as interest, rents, royalties, capital gains, is of no aid in determining whether that income is business or nonbusiness income. The gain or loss recognized on the sale of property, for example, may be business income or nonbusiness income depending upon the relation to the taxpayer's trade or business: (1) Rental income from real and tangible property constitutes business income when the rental of such property is a principal business activity of the taxpayer or the rental of the propert)' is related to or incidental to the taxpayer's principal business activity. (2) As a general rule, a gain or loss from the sale, exchange or other disposition of real or tangible or intangible personal property constitutes business income if the property while owned by the taxpayer was used to produce business income. However, the gam or loss will constitute non-business income providing: (a) such property was subsequently utilized pnncipally for the production of nonbusiness income for a period of at least three years prior to the disposition; and (b) such property- was reflected as nonbusiness on the corporate income tax returns filed for those years. (3) Interest income is business income il'the intangible with respect to which the interest was recei\ed arises out of or was created by a business activity of the taxpayer and in those situations where the purpose for acquiring the intangible is directly related to the business activity of the taxpayer. BSO 5:24 NORTH CAROLINA REGISTER March 15, 1991 FINAL RULES (4) Dividend income is business income when dealing in securities is a principal business activity of the taxpayer. Most other dividends are nonbusiness income. (5) Patent and copyright royalties are business income if the patent or copyright was created or used as an integral part of a principal business activity of the taxpayer. History Note: Statutory Authority G.S. 105-130.4; 105-262; Eff. February I. 1976; Amended Eff. April I, 1991; October 31. 1981. SFXTION .1800 - COMPUTING TAXABLE PERCENTAGES ON DIMDENDS .1801 GENERAL RULE (a) Dividends received from a corporation and stock owned in such corporation by a corporate shareholder taxable in this state shall be taxable to the extent herein provided. (b) After September 30 of each year, the Secretary of Revenue shall determine from the corporate income tax return filed during the year ending September 30 by each corporation required to file a re-turn during that period, the proportion or percentage of the entire net income or net loss of the cor-poration allocable to North Carolina under G.S. 105-130.4. In case a corporation has net income allocable to North Carolina and a net loss from all sources everywhere, or a net loss allocable to North Carolina and net income from all sources everywhere, such proportion or percentage shall be the same as the apportionment fraction or percentage required by G.S. 105-130.4. (c) For income tax purposes, a corporate shareholder in any corporation shall be allowed to deduct the same proportion or percentage of the dividends received by it from such corporation during its in-come year ending on or after September 30. Corporate shareholders shall be allowed to use the same percentage in determining the deductible portion of the fair market value of stock owned in such cor-poration for intangibles tax purposes. The reciprocal of this deductible percentage shaU be called "taxable percentage." (d) Dividends recei\ed from a corporation and stock owned in the corporation by a corporate shareholder taxable in this state shall be 100 percent taxable for income tax and intangibles tax purposes where the corporation does not allocate any of its income to North Carolina or is not taxable here, even though the corporation may own or control another corporation that allocates all or a part of its in-come to North Carolina. (e) For purposes of this Regulation, a return shall not be considered due from the filing corporation until the fifteenth day of the third month following the close of the fding corporation's income year. For example, the due date of the return of a corporation whose income year ends November 30 shall be February 15. An income year ending on any day other than the last day of the month shall be deemed to end on the last day of the calendar month ending nearest to the last day of the corporation's income year. History Note: Statutory Authority G.S. 105-130.7; 105-262; Eff. Februan' I, 1976; Amended Eff April I. 1991. .1802 NO RETURN FILED IN YEAR ENDED SEPTEMBER 30 (a) As a general rule and except as described below, no deduction shall be allowed during the year for any part of any dividend received by a corporate taxpayer from a corporation which filed no income tax retum with the Secretary of Revenue during such year. (b) When a newly incorporated domestic corporation does not file a retum during the first year of its operations because one is not due, the secretary shall declare that the taxable percentage of the corpo-ration for that year shall tentatively be zero. After the corporation files its first retum, a correct taxable percentage shall be determined from the retum and if it is materially different from the tentative taxable percentage previously determined, the secretary may use that percentage for the first year in redeter-mining the income tax and intangibles tax liabilities of the corporation's shareholders. The secretary shall notify the corporation, the intangibles tax division, the individual income tax division and the corporate income tax division of this change in taxable percentage so that necessary adjustments may be made in the income tax and intangibles tax retums of the corporation's shareholders. (c) When a newly domesticated foreign corporation does not file a retum during the first year of its operations because one is not due, the secretary shall declare that the taxable percentage of such cor-poration for that year shall tentatively be 100 percent. After the corporation files its first retum, a 5:24 NORTH CAROLINA REGISTER March 15, 1991 13S1 FINAL RULES correct taxable percentage shall be determined from that return and if it is materiaUy different from the tentative taxable percentage previously determined, the secretary- may use such percentage for the first year in redetermining the income tax and intangibles tax liabilities of the corporation's shareholders. The secretary shall notify the corporation, the intangibles tax division, the individual income tax divi-sion and the corporate income tax division of this change in taxable percentage so that necessar>' ad-justments may be made in the income tax and intangibles tax returns of the corporation's shareholders, (d) In case a corporation does not file a return during the current year because of an extension of its fding date, the secretary may tentatively use for the current year the taxable percentage of the corpo-ration as determined for the immediately preceding year. /Vftcr the corporation fdes the extended re-turn, a correct taxable percentage shall be determined from such return and if it is matenally ditferent from the tentative ta.xable percentage previously determined, the sccretars' may use that percentage in redetermining the income tax and intangibles tax liabilities of the corporation's shareholders. The sccretars' shall notify the corporation, the intangibles tax di\ision, the individual income tax di\ision and the corporate income tax division of this change in taxable percentage so that necessary adjust-ments may be made m the income tax and intangibles tax returns of the corporation's shareholders. Histon' ^ote: Slatulory Authority G.S. 105-130.7; 105-262; Eff. Febnmry 1, 1976; Amended Eff. April 1. 1991. .1803 lAVO RETURNS FILKD BY X CORPOR.VnON Dl RING n\TL\ E .MONTH PERIOD If a corporation files two income tax returns that are due during a year because of a change in its in-come year, the two returns shall be treated as one return in determining the proportion or percentage of such corporation's net income or net loss allocable to North Carolina under G.S. 105-13U.4. History Xole: Statutory- Authoritv G.S. 105-130.7; 105-262; Eff Februarv 1, 1976: .Amended Eff April 1, 1991. .1804 CHANCE FN NAME OR IN STATE OF INCORPORATION If there is a change only in the name of a corporation or in its state of incorporation, and the sur\i\ing corporation is the same operating entity that existed pnor to this change, the proportion or percentage of the corporation's net income or net loss allocable to North Carolina under G.S. 105-130.4 shall be determined from the return filed and due to be fded by the corporation during the year. History Note: Statutory .Authority G.S. 105-130.7; 105-262; Eff February 1, 19'7'6; Amended Eff. April 1. 1991. SECTION .2000 - EXTENSION OF IIMF FOR FILINC. RETl RN .2001 AUTOMATIC EXTENSION .2002 APPLIC.AI ION FOR AN ADDITIONAL EXTENSION History Sote: Statutory Authority G.S. 105-262: 105-263; Eff Februarv /. 1976: Amended Eff \ovembcr 1. 1987; October 23, 1977; Repealed Eff. April 1. 1991. .2004 APPLICATION FOR EXIENSION (a) .\n e.xtension of time to fde the franchise and income tax return may be granted for se\'en months providmg the full amount of franchise tax and income tax anticipated to be due is paid with the timely fded extension application. Ihe extension wdl be granted automatically pro\ided: ( 1) the total tax is remitted with the application form; and (2) the corporation's records retlect no delinquent returns or outstanding tax habdity. (b) Form CD-419 is the application for extension form that must be fded before an extension of time to fde the return can be granted. The application should be completed in duphcate. I'he original should be fded with the corporate income and franchise tax di\ision on or before the 15th da\- of the third month following the close of the income year and the duplicate copy attached to the return w hen 1582 5:24 NORTH CAROLINA REGISTER March 15, 1991 FINAL RULES filed. An approved copy of the application will not be returned to the taxpayer. Payment of tax is required as follows: Franchise Tax - One hundred percent of the amount of franchise tax e.xpected to be due for the taxable year must be paid with the extension application filed. Income Tax - One hundred percent of the amount of income tax expected to be due after deducting estimated income tax payments made during the corpo-ration's taxable year must be paid with the extension application filed. History Note: Statutory Authority G.S. 105-262; 105-263; Eff. April I, 1991. SECTION .2100 - DISSOLUTIONS AND WITHDRAWALS .2101 DISSOLUTIONS (a) The "Business Corporation Act" provides for the dissolution of corporations immediately upon the effective date of filing the articles of dissolution with the Secretary of State. Although a tax clear-ance is no longer a part of the Secretary' of State's dissolution process, this in no way relieves the cor-poration of its liability to file all tax reports and returns due and pay all taxes due the Department of Revenue. The Department will continue to notify a corporation of any unfdled tax requirements. (b) After the end of the year in which dissolution occurs, a dissolved corporation is not subject to the annual franchise tax unless the corporation engages in business activities not appropriate to winding up and liquidating its business and affairs. (c) A corporation which has been suspended pursuant to G.S. 105-230 for failure to meet tax re-quirements and which has not been reinstated will be dissolved automatically at the end of five years from the date of suspension pursuant to G.S. 55-114(4). Corporations that intend to dissolve in this manner (i.e., by nonpayment of franchise tax) should notify the Revenue Department in writing to the following effect: that they are out of business; that they have disposed of all of their assets; and that they desire to be dissoKed by suspension for nonpayment of franchise tax. It should be pointed out, however, that suspension or dissolution under G.S. 55-114(4) in no way relieves a corporation of franchise tax liability when any property remains or where any corporate rights whatsoever are exer-cised. History Note: Statutory Authority G.S. 55-131; 55-144; 105-230; 105-262; Eff. February I, 1976: Amended Eff. April I, 1991. .2102 WITHDR.AWALS (a) Before a foreign corporation is permitted to withdraw its certificate of authority to do business in North Carolina, it must file all tax reports and returns due and pay all taxes due. The Revenue De-partment is required to make a certification of such fact to the Secretary' of State before withdrawal is permitted. The same general procedure followed with respect to dissolution, of notifying a corporation of any unfilled tax requirements, will also be followed for corporations withdrawing from North Carolina. (b) A corporation which is dissohing or withdrawing is required to file an income tax return for the then current year within 75 days after the close of business in this state. In this final return, the cor-poration must include in income any unrealized, deferred or unreported profit from installment sales and pay the tax due with such return before its dissolution or withdrawal is approved. History Note: Statutory Authority G.S. 55-131; 55-144; 105-230; 105-262; Eff. February I, 1976; Amended Eff April I, 1991. SECTION .2400 - DOMESTIC INTERN.ATIONAL SALES CORPORATION .2405 EARNrSGS OE DISC NOT PREMOUSLY TAXED History Note: Statutory Authority G.S. 105-130.1; 105-130.6; 105-130.15: 105-130.16; 105-262; Eff. November 1, 1984; 5:24 NORTH CAROLINA REGISTER March 15, 1991 1383 FINAL RULES Repealed Eff. April I. 1991. CHAPTER 6 INDIMDL AL INCOME TAX DIMSION SLBCHAP lER 6B - INDIVIDUAL INCOME TAX SECTION .0100 - FILESG INDIMDLAL INCOME TAX RETURNS .0116 DEDUCTIONS FROM FEDERAL TAXABLE EVCOME Federal taxable income must be decreased by the following deductions to the extent the amounts are included in Federal gross income: (Ij Interest upon obligations of the United States or its possessions; Interest earned on obligations that are merely backed or guaranteed by the United States Gov-ernment will not qualify for deduction from an individual's income. The deduction from income wLU not apply to distributions which represent gain from the sale or other disposition of the secu-rities, nor to interest paid in connection with repurchase agreements issued by banks and savings and loan associations. (2) Interest on bonds, notes, and other obUgations of the State of North Carohna or any of its poh-tical subdi%isions; (3) Interest on obhgations and gain from the sale or disposition of obligations if North Carolina law under which the obUgations were issued specifically exempts the interest or gain; (4) Social Security benefits received under Title II of the Social Security Act and Railroad Retirement benefits received under the Railroad Retirement .Act of 1937; (5) Refunds of State, local, and foreign income taxes; (6) Up to four thousand dollars ($4,000) in retirement benefits from one or more Federal, state, or local government retirement plans; (7) Up to two thousand dollars ($2,000) in retirement benefits from one or more private retirement plans; (aj If an mdividual receives Federal, state, or local government retirement benefits and also receives other qualified retirement benefits, the total deduction is limited to four thousand dollars ($4,000). For married couples filing a joint return, the ma.ximum dollar amount of retirement benefits that may be deducted from Federal taxable income appUes separately to the benefits received bv each spouse, so that the maximum deduction on a joint return is eiaht thousand doUars ($8,000). (b) If an individual received retirement benefits during the year from one or more private retirement plans other than state, local, or Federal go\emment retirement plans, he may deduct the amount received or two thousand dollars ($2,000), whichever is less. Married individuals filing a joint return where both received such retirement benefits may each deduct up to two thousand dollars ($2,000) for a potential total deduction of four thous:md dollars ($4,000). (c) RctLrcnient benefits" are amounts paid to a former employee or to a benefiaan,' of a former employee under a written retirement plan established by the employer to provide payments to an employee or beneficiar\' after the end of the employee's employment with the employer where the right to receive the pas ment is based upon the employment relationship. For self-employed Lndi\'iduals, retirement benefits are amounts paid to an indi\idual, or beneficiary under a written retirement plan established by the indi\idual to pro\ide payments after the end of self-employment. Retirement benefits also include amounts received from an indi\idual retirement account or from an individual retirement annuity (IRA), both of which are described in Section 408 of the Internal Revenue Code. An individual is not required to have ceased employment to qualify for the two thousand dollar ($2,000) deduction for distributions from an individual retirement account or an individual retirement annuity. (dj The deduction for retirement benefits is allowed only to the extent the benefits are included in federal gross income. If an mdividual elects to roll-over the distribution from his employer's plan or from his individual retirement account, no deduction is allowed since the amount rolled over is not included in gross income. (e) A change in the structure of a corporate employer which causes a distribution to be paid to the employee from the emploNcr's retirement plan does not entitle the employee to claim the de-duction for retirement benefits from such distnbution. For example, Company A is merged with Company B. An employee of A continues to work for the merged company. During 1989, the employee received a distribution of five thousand dollars ($5,000) representing his total credit US4 5:24 NORTH CAROLINA REGISTER March 15, 1991 FINAL RULES in the non-contributory retirement plan of Company A. The employee would not be entitled to the two thousand dollar ($2,000) deduction since he had not ceased employment. (f) Since short-term disability benefits from the Disability Income Plan of North Carolina adminis-tered for the benefit of North Carolina teachers and State employees are not paid to a former employee under a retirement plan after the end of the employee's employment, the benefits are not subject to the four thousand dollar ($4,000) deduction from Federal taxable income. Long-term disability benefits are payable after the conclusion of the short-term disability period or after salary continuation payments cease, whichever is later. Recipients of long-term disa-bility benefits under the Disability Income Plan of North Carolina are former employees and they are entitled to the four thousand doUar ($4,000) deduction from Federal taxable income. (g) Benefits paid to Federal civil service employees who become disabled prior to becoming age 60 upon separation from service are paid to a former employee under a retirement plan after the end of the employee's employment and are subject to the four thousand doUar ($4,000) de-duction from Federal taxable income. (h) Sur\ivors of a member of the armed forces who receive benefits from the Retired Serviceman's Family Protection Plan or the Survivor's Benefits Plan as the result of taking a reduction in re-tirement pay are subject to the deduction of up to four thousand doUars ($4,000) from Federal taxable income; (8) The amount of North Carolma inheritance tax paid that is attributable to an item of income in respect of a decedent. The deduction from Federal taxable income is determined by multiplying the amount of North Carolina inheritance tax paid on all property transferred to the particular beneficiary, less the North Carolina inheritance tax paid if the item of income in respect of a decedent had not been included, by a fraction, the numerator of which is the income in respect of a decedent the beneficiary in-cluded in Federal gross income, as adjusted, and the denominator of which is the total income in respect of a decedent transferred to the beneficiary'; (9) Income earned by an enrolled member of the Eastern Band of Cherokee Indians or other federally recognized tribes if such income is derived from acti\ities on the Cherokee reservation while the member resided on the reservation. Histoiy Note: Statutory Aiithoritv G.S. /05- /34.6(b): 105-262; Eff. June I. 1990: Amended Eff. April I. 1991. SECTION .3500 - PARTNERSHIPS .3513 NONRESIDENT PAR1N.ERS (a) When an established business in North Carolina is owned by a partnership having one or more nonresident members, the managing partner is responsible for reporting the distributive share of the income of each nonresident partner and is required to compute and pay the tax due for each nonresi-dent partner. The tax rate is six percent of the nonresident partner's share of income up to twelve thousand seven hundred fifty dollars ($12,750), plus seven percent of the income over twelve thousand seven hundred fifty dollars ($12,750). The manager is authorizxd by statute to withhold the tax due from each nonresident partner's share of the partnership net income. Payment of the tax on behalf of nonresident corporate partners does not relieve the corporation from filing corporate income tax and franchise tax returns; however, credit for the tax paid by the managing partner may be claimed on the corporate returns. Although a partnership may treat guaranteed payments to a partner for services or for use of capital as if they were paid to a person who is not a partner, such treatment is only for pur-poses of determining its gross income and deductible business expenses. For other tax purposes, such guaranteed payments are treated as a partner's distributive share of ordinar\' income. In determining the allowable North Carolina deductions from Federal taxable income, do not include a partner's sal-ary, interest on a partner's capital account, partner relocation and mortgage interest differential pay-ments, or payments to a retired partner regardless of whether they were determined without regard to current profits. These types of payments are treated as part of the partner's share of the partnership income. A nonresident partner is not required to file a North Carolina individual income tax return when the only income from North Carolina sources is the nonresident's share of income from a part-nership doing business in North Carolina and the manager of the partnership has reported the income of the nonresident partners and paid the tax due. A nonresident partner may file an individual income 5:24 NORTH CAROLINA REGISTER March 15, 1991 1385 FINAL RULES tax return and claim credit for the tax paid by the manager of the partnership if the payment is projjerly identified on the individual income tax return. (b) If a partnership has one or more nonresident partners and is operating in one or more states other than North Carolina, the partnership's net income attributable to North Carolina for the purpose of dctcnnining the North Carolina income tax liability of a nonresident partner must be determined by multiplying the total net income of the partnership by the apportionment percentage computed in Schedule B of Form D-403. This means that in the allocation of net income of a nonresident partner to North Carolina the applicable allocation formula prescribed for corporations is used. This allocation of income does not affect the reporting of partnership income by the resident partner because he is taxable on his share of the net income of the partnership whether or not any portion of it is attributable to another state or country'. Iliston Note: Statutory Authoritv G.S. I05-I34.5(d): 105-154; 105-262; Eff. February I. 1976; Amended Eff. April I, 1991; Febnmry I. 1991; December I. 1990; June I, 1990. F^S6 5:24 i\ORTH C.AROLIN.A REGISTER March 15, 1991 FINAL RULES NORTH CAROLINA ADMINISTRATrVT CODE LIST OF RULES CODIFIED MARCH 1991 AGENCY DEPARTMENT OF ADMINISTRATION 1 NCAC 4G .0217 6B .0212 ACTION TAKEN Amended Adopted DEPARTMENT OF ECONOMIC AND COMMLNITY DE\ELOPMENT NCAC IJ .0102 .0201 .0501 18 .0304 .0306 DEPARTMENT OF CORRECTION Amended Amended Adopted Amended Amended NCAC 2F .0604 DEP.\RTMENT OF HUMAN RESOl RCES 10 NCAC 3C 3Ii 3R .1901 .1902 - .1904 - .1910 .1912 .1913 - .1915 .1916 .1918 .1922 .1926 .0107 .0108 .0315 .0505 .0507 .0508 - .0510 .0511 .0709 .0711 .1108- .1501 .1612 .0317 .1113 .1115- .1117 .1118 .1119 .1120 1903 1905 1914 0509 1109 :i6 Amended Amended ** Amended Amended ** /Vmended ** Amended Repealed ** Amended Amended ** Amended Amended Amended Repealed ** /Vmended Amended ** Amended ** Amended Repealed Amended ** Amended Amended ** Adopted ** Adopted ^'Vmended Amended Amended ** Amended ** Amended Amended ** Amended Amended ** Amended 5:24 NORTH CAROLINA REGISTER March 15, 1991 1387 FINAL RULES .1124 14C .1147 14M .0601 .0701 42B .0902 - .1302 45 47B .0404 • 50B .0407 (IF I\Sl RANGE ** Adopted * Correction * Correction * Correction .0903 Repealed Amended * Correction .0405 /Vmended Amended 11 NCAC 12 .0904 +* Adopted AND N ATI RAL RESOURCES ** Amended ** Amended Amended ** /Vmended /Vmended ** Amended Amended /Vmended Amended ** Amended /Vmended /Vmended Amended Amended /Vmended Amended Amended /Vmended Amended /Vmended yVmendcd /Vmended ** /Vmended * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction liSS 5:24 NORTH CAROLINA REGISTER March 15, 1991 OEl'ARIMEN [ OF EWIRONMENT, HEALTH, 15A NCAC 2B .0104 .0211 .0212 .0303 2D .0901 - .0902 .0912- .0913 .0925 - .0926 .0928 - .0930 .0933 .0943 711 .1103 .1203 .1303 .1403 .1503 .1603 .1703 .1803 .1903 7J .0204 .0404 - .0406 13B .1202 .1204 18A .0101 .0108 .0203 .0301 .0401 .0420 .0429 .0501 .0601 .0612- .0613 .0701 .0703 - .0705 .0801 .1001 .1020 .1301 .1311 .1317 .1320- .1321 .1406 FINAL RULES .1410 * Correction .1417 * Correction .1805 -.1806 * Correction .1814 * Correction .1818 * Correction .1956 * Correction .2605 - .2609 * Correction .2612 * Correction .2615 * Correction .2617 * Correction .2623 * Correction .2634 - .2636 * Correction .2638 * Correction .2643 * Correction 18B .0101 * Correction .0104 * Correction .0106 * Correction .0203 - .0204 * Correction .0207 - .0208 * Correction ISC .0102 * Correction .0201 * Correction .0303 * Correction .0307 * Correction .0401 - .0403 * Correction .0405 * Correction .0706 * Correction .0802 - .0804 * Correction .0907 * Correction .1 106 * Correction .1203 * Correction .1301 * Correction .1502 * Correction .1505 * Correction .1507 -.1508 + Correction .1510 * Correction .1512 -.1513 * Correction .1515 - .1516 * Correction .1519 * Correction .1522 -.1523 Correction .1525 * Correction .1534 * Correction .1601 - .1603 * Correction .1605 * Correction .1608 * Correction .1612 -.1613 * Correction .1802 + Correction .1804 * Correction .1902 * Correction .1906 * Correction .1911 * Correction ISD .0403 Amended 19A .0102 * Correction .0201 + Correction .0203 * Correction .0301 * Correction .0403 Correction .0405 * Correction .0501 - .0503 * Correction .0602 * Correction 5:24 NORTH CAROLINA REGISTER March 15, 1991 13S9 FINAL RULES 19C .0102 * Correction 19D .0103 * Correction .0203 + Correction .0405 - .0408 + Correction 19F .0103 * Correction 19H .0301 * Correction .0907 * Correction 191 .0105 * Correction 20D .0201 - .0207 * Correction .021 1 * Correction .02 13 -.02 15 * Correction .0219 - .0220 * Correction .0223 * Correction .0227 * Correction .0229 - .0230 * Correction 21 B .0108 * Correction .0204 - .0205 * Correction 21 C .0101 * Correction .0103 -.0104 * Correction .0201 * Correction .0204 - .0205 * Correction .0301 - .0303 * Correction .03 10 -.03 11 * Correction .0402 + Correction 21D .0706 Correction .0904 * Correction .1003 * Correction 21E .0104 -.0107 * Correction .0303 * Correction .0305 - .0306 * Correction .0309 - * Correction 21F .0301 - .0302 * Correction .0401 * Correction .0404 - .0405 * Correction .0410 * Correction .0501 * Correction .0505 - .0508 * Correction .0510 -.0514 * Correction .0603 * Correction .0801 - .0803 * Correction .1009 * Correction .1012 + Correction 21G .0103 - .0105 * Correction .0206 * Correction .0403 Correction .0405 - .0406 * Correction .0504 * Correction .0507 - .0509 * Correction 21H .0110 * Correction .0113 * Correction .01 15 -.01 IS * Correction .0203 * Correction .0209 * Correction .0303 * Correction .0311 * Correction 23 .0308 - .0309 * Correction 25 .02 10 -.02 13 * Correction SECRKIAR^ Ol S lATE 1^90 5:24 SORTH CAROLINA REGISTER March 15, 1991 FINAL RULES NCAC .1901 .1902- .1903 .1904- .1906 BOARD OF MEDICAL EXAMINERS 21 NCAC 32B .0101 .0315- .0316 32N .0001 - .0005 .0004 MIDWIFERY JOINT COMMITTEE 21 NCAC 33 .0006 BOARD OF Nl RSIN G 21 NCAC 36 .0501 - .0503 .0506 BOARD Ol PHARMACY 21 NCAC 46 .2108 OFFICE OF STATE PERSONNEL NCAC lA .0005 IB .0436 ID .0510 .0707 ** Adopted Adopted ** Adopted ** Amended ** Adopted Adopted ** Adopted Adopted Adopted Adopted Adopted Adopted ** Amended /Vmended ** Amended 5:24 NORTH CAROLINA REGISTER March 15, 1991 1391 ARRC OBJECTIONS I he Administrative Rules Review Commission (ARRC) objected to the following rules in accord-ance with G.S. I43B-30.2(c). State agencies are required to respond to ARRC as provided in G.S. 143B- 30. 2(d). ECONOMIC AND COMML^NITY DEVELOPMENT Hazardous Waste Management Commission 4 NCA C IS .0309 - Final Site ENTIRONMENT, HEALTH, AND NATURAL RESOURCES Adult Health J5A NCAC I6A .0804 - Financial F.ligibilitv ISA NCAC I6A .0806 - Billing the HIV Health Seryices Program Coastal Management ISA NCAC 7J .0409 - Civil Penalties ISA NCAC 7J .1109 - Permit Fee Environmental Health ISA NCAC I8C .0102 - Definitions ISA NCAC ISC .1532 - Variances and Fxemptions ISA NCAC ISC .1534 - Max Contaminant Levels for Coliform Bacteria ISA NCAC ISC .2001 - General Requirements ISA NCAC ISC .2002 - Disinfection ISA NCAC ISC .2003 - Filtration ISA NCAC ISC .2004 - Analytical and Monitoring Requirements ISA NCAC ISC .2005 - Criteria for Avoiding Filtration Marine Fisheries ISA NCAC 3C .0311 - Cancellation Agency Revised Rule ISA NCAC 30 .0203 - Shellfish Lease Application Processing Agency Revised Rule Wildhfe Resources Commission ISA NCAC IOH .0302 - Minimum Standards Agency Revised Rule ARRC Objection I / 18/91 ARRC Objection l!IS:9l ARRC Objection 1118/91 ARRC Objection 1/ 18/91 ARRC Objection 1118/91 ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC Objection Objection Objection Objection Objection Objection Objection Objection 10/18/90 10/18190 10/18/90 10/18/90 10/18/90 10' 18190 10/18/90 10/ IS; 90 ARRC Objection 9:20 90 Obj. Removed 10/18:90 ARRC Objection 8^16/90 Obj. Removed 9/20/90 ARRC Objection 9,20/90 Obj. Removed 10/ IS/90 1392 5:24 NORTH CAROLINA REGISTER March 15, 1991 ARRC OBJECTIONS HUMAN RESOURCES Facility Services /O NCAC 3V .0303 - Insurance Required Individual and Family Support /O NCAC 42B .1201 - Personnel Requirements 10 NCAC 42C .2001 - Qualifications of Administrator 10 NCAC 42C .2002 - Qualifications of Supervisor- in-Charge JO NCAC 42C .2006 - Qualifications of Activities Coordinator JO NCAC42C .330J - Existing Building JO NCAC 42D .J40J - Qualifications of Administratorj Co-Administrator rSSURANCE Life: Accident and Health Division // NCAC J 2 .0904 - Requirements for Utilization Review Agency Revised Rule LICENSING BOARDS AND COMMISSIONS Medical Examiners 2 J NCAC 32M .0007 - Termination ofNP Approval Nursing, Board of 2/ NCAC 36 .02J7 - Revocation, Suspension, or Denial of License No Response from Agency 2 J NCAC 36 .0504 - Certificate of Registration 2 J NCAC 36 .0505 - General and Administrative Provisions 2 J NCAC 36 .0507 - Fees Physical Therapy 2 J NCAC4SC .0J02 - Responsibilities Agency Returned Rule Unchanged 2 J NCAC4SC .050 J - Exemption for Students Agency Returned Rule Unchanged ARRC Objection JJ/J4I90 ARRC ARRC ARRC ARRC ARRC ARRC Objection Objection Objection Objection Objection Objection JJJ8I9J JI18I9J J 1 1819 J Jll8i9J J1I14J90 JJIJ4I90 ARRC Objection J 2120190 Obj. Removed 11J8\9J ARRC Objection JJIJ4J90 ARRC Objection J2/20/90 J/J8I91 ARRC Objection 1118/91 ARRC Objection 1118,91 ARRC Objection 1118/91 ARRC Objection 9120190 No Action 10/18/90 ARRC Objection 9/20/90 No Action 10/18190 Plumbing and Heating Contractors 21 NCAC 50 .1203 - Disposition of Petitions 21 NCAC 50 .1207 - Request to Participate SECRETARY OF STATE Securities Division 18 NCAC 6 .J2J0 - Securities Exchgs'Autod Quot. Sys. Approved/Admin Agency Responded to Objection ARRC Objection JJiJ4''90 ARRC Objection J J/ 14/90 ARRC Objection J 2/20:90 No .Action 1/18/91 5:24 NORTH CAROLINA REGISTER March 15, 1991 1393 ARRC OBJECTIONS STATE PERSOVsEL 25 SCAC IB .0/07 - Personnel Commission Meetings 25 SCAC IB .0108 - Commission Staff 25 XCAC IB .0109 - Commission Actions 25 XCAC IB .0110 - Motions 25 .XCAC IB .Oil I - Voting 25 SCAC IB .0112 - .Abstention 25 SCAC IB .0113 - Duties of the Chairman 25 SCAC IB .0114 - Order of Business 25 SC.4C IB .0115 - Special .Meetings \C.4C IB .01 16 - Duties of Chairman Bet^'een .Meetings of the Comm \C.4C IB .0117 - Standing Special Committees XCAC IB .0118 - Minutes \C.-iC IB .0119 - Sotice of Commission Action \'C.4C IB .0120 - .4ppointment of Vice-Chairman Agency Withdrew Rules .0107 . ,0120 25 .\C.4C ID .0509 - Severance Salary- Continuation 25 SCAC IL .0201 - Purpose 25 SCAC IL .0202 - Policy- Agency IVithdreiv Rules .0201 - .0202 25 25 25 25 ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection 9 20 90 9 20:90 9 20:90 9 20 90 9 20 90 9 20 90 9:20:90 9 20 90 9,20 90 9 20 90 9 20 90 9.20 90 9^20 90 9 20 90 10 18 90 ARRC Objection I 18 91 ARRC Objection 9 20 90 ARRC Objection 9.20 90 10. 18 90 1394 5:24 \ORTH CAROLINA REGISTER March 15, 1991 RULES INVALIDA TED BY JUDICIAL DECISION 1 his Section of the Register lists the recent decisions issued by the North Carolina Supreme Court. Court of Appeals, Superior Court {when available), and the Office ofAdministrative Hearings which invalidate a nde in the North Carolina Administrative Code. 10 NCAC IB .0202(c) - REQUEST TOR DETERMINA TIO^' Thomas R. West, Administrative Law Judge with the Office of Administrative Hearings, declared Rule 10 NCAC IB .0202(c) void as applied in New Hanover Memorial Hospital, Inc.. Petitioner v. N.C Department of Human Resources, Division of Facility Services, Certificate of Need Section, Respondent (90 DHR 0792). 10 NCAC IB .0202(c) - REQUEST TOR DETERMINA TION Brenda B. Becton, Administrative I^w Judge with the Office of Administrative Hearings, declared Rule 10 NCAC IB .0202(c) void as applied in High Point Regional Hospital, Inc., Petitioner v. Department of Human Resources, Di\'ision of Facility Services. Certificate of Need Section, Respondent (90 DHR 0770). 10 NCAC 3R .0317(g) - UTTHDRAWAL OTA CTRTITICATE Robert Roosevelt ReiUy, Jr., Administrative Law Judge with the Office of Administrative Hearings, declared Rule 10 NCAC 3R .0317(g) \'oid as applied in Dawn Health Care, a North Carolina General Partnership, Petitioner v. Department of Human Resources, Certificate of Need Section, Respondent (90 DHR 0296). nj .\CAC 3R .0317(g) - WITHDRA IVAL OT CERTITICA TE Michael Rivers Morgan. Administrative Law Judge with the Office of Administrative Hearings, de-clared Rule 10 NCAC 3R .0317(g) void as applied in Autumn Corporation, Petitioner v. N.C. Depart-ment of Human Resources, Division of Facility Services, Certificate of Need Section. Respondent (90 DHR 0321 and 90 DHR 0318). 10 NCAC 261 .0101 - PURPOSE: SCOPEjNOTICE OT CHANGE IN LEVEL OT CARE 10 NCAC 261 .0102 - REQUESTS TOR RECONSIDERA TION AND RECIPIENT APPEALS 10 NCAC 261 .0104 - TOR.MAL APPEALS Thomas R. West, Administrative Law Judge with the Office of Administrative Hearings, declared Rules 10 NCAC 261 .0101, 10 NCAC 261 .0102^ and 10 NCAC 261 .0104 void as apphed in Linda Allred. Petitioner v. North Carolina Department of Human Resources, Division of Medical Assistance, Re-spondent (90 DHR 0940). 10 NCAC 42W .0003(c) - COUNTY DEPT OT SOCIAL SERVICES RESPONSIBILITIES 10 NCAC 42W .0005 - REPORTING CASES OF RAPE AND INCEST The North Carolina Court of Appeals, per Judge Robert F. Orr, declared Rules 10 NCAC 42W .0003(c) and 10 NCAC 42W .0005 void as apphed m Rankin Whittinglon. Daniel C Hudgins, Dr. Takey Crist, Dr. Gwendolyn Boyd and Planned Parenthood of Greater Charlotte. Inc.. Plaintiffs v. The North Carolina Department of Human Resources. David Flaherty, in his capacity as Secretary of the North Carolina Department of Human Resources, The North Carolina Social Services Commission, and C Barry McCarty, in his capacity as Chairperson of the North Carolina Social Services Commission, De-fendants [100 N.C. .^pp. 603, 398 S.E.2d 40 (1990)]. 5:24 NORTH CAROLINA REGISTER March 15, 1991 1395 NORTH CAROLINA ADMIMSTRATIVE CODE CLASSIFICATION SYSTEM The Norlh Carolina Administraiive Code '^NCACj has four major subdivisions of rules. Two of these, titles and chapters, are mandatory. The major subdivision of the NCAC is the title. Each major department in the North Carolina executive branch of government has been as-signed a title number. Titles are further broken down into chapters which shall be numerical in order. The other two, subchapters and sections are optional subdivisions to be used by agencies when appropriate. TITLE/MAJOR DFV ISIONS OF THE NORTH CAROLES A ADMESISTRATrV E CODE riTLE DEPARTMENT LICENSING BOARDS CHAPTER 1 Administration Architecture 2 2 Agriculture Auctioneers 4 3 Auditor Barber Examiners 6 4 Economic and Community Certified Pubhc Accountant Examiners 8 Development Chiropractic Examiners 10 5 Correction General Contractors 12 6 Council of State Cosmetic Art Examiners 14 7 Cultural Resources Dental Examiners 16 8 Elections Electrical Contractors 18 9 Governor Foresters 20 10 Human Resources Geologists 21 11 Insurance Hearing .Aid Dealers and Fitters 22 12 Justice Landscape /Vrchitects 26 13 Labor Landscape Contractors 28 I4A Crime Control and Public Safety Marital & Family Therapy 31 I5A Environment, Health, and Natural Medical Examiners 32 Resources Mid\vifer\" Joint Committee 33 16 Public Education Mortuan." Science 34 17 Revenue Nursing 36 18 Secretary of State Nursmg Home Administrators 37 19A Transportation Occupational Therapists 38 20 Treasurer Opticians 40 *21 Occupational Licensing Boards Optometr>" 42 22 Administrati\'e Procedures Osteopathic Examination and 44 23 Community Colleges Registration 24 Independent Agencies Pharmacy 46 25 State Personnel Physical Therapy Examiners 48 26 Administrative I learings Plumbing and Heating Contractors 50 Podiatr>- Examiners 52 Practicing Counselors 53 Practicing Psychologists 54 Professional Engineers and Land Sur\e\ors 56 Real Estate Commission 58 Refrigeration Examiners 60 Sanitarian Examiners 62 Social Work 63 Speech and Language Pathologists and 64 Audiologists \'eterinar\- Medical Board 66 Note: Title 21 contains the chapters of the various occupational licensing boards. 1396 5:24 NORTH CAROLINA REGISTER March 15, 1991 CUMULA TIVE INDEX CVMULA TIVE INDEX (April 1990 - March 1991) 1990 - 1991 Pases Issue 1 - 151 1 - April 152 - 235 2 - April 236 - 285 3 - May 286 - 312 4 - May 313 - 407 5 - June 408 - 473 6 - June 474 - 513 7 - July 514 - 603 8 - July 604 - 635 9 - August 636 - 723 10 - August 724 - 791 11 - September 792 - 859 12 - September 860 - 895 13 - October 896 - 956 14 - October 957 - 1009 15 - November 1010 - 1059 16 - November 1060 - 1106 17 - December 1107 - 1176 18 - December 1177 - 1214 19 - Januar\' 1215 - 1244 20 - January 1245 - 1302 21 - February 1303 - 1322 22 - February 1323 - 1366 23 - March 1367 - 1400 24 - March AO - Administrative Order AG - Attorney General's Opinions C - Correction FR - Fmal Rule GS - General Statute JO - Judicial Orders or Decision AI - Miscellaneous NP - Notice of Petitions PR - Proposed Rule SO - Statements of Organization TR - Temporary Rule ADMrsISTRATION Auxiliar)-- Ser\-ices, 860 PR, 1328 PR State Property and Construction, 411 PR ADMIMSTRAXrV E HEARHsCS Rules Division, 792 PR 5:24 NORTH CAROLINA REGISTER March 15, 1991 1397 CUMULA TIVE INDEX Af.RICl LTLRE Markets, 737 PR Plant Consen-ation Board, I PR, 1303 PR Plant Industry', 739 PR, 1248 PR State Fair, 737 PR, 1248 PR Structural Pest Control Committee, 7 PR COMMl^n V COLLEGES (Community Colleges, Department of, 1031 PR CORRECTION Division of Pnsons, 762 FR, 867 FR, 938 FR. 1035 FR, 1274 FR CRLME CONTROL AND PUBLIC SAFETY State Hmhwav Patrol, 53 PR, 804 I'R Butner PubUc Safety Division, 419 PR Victim and Justice Services, 1374 PR ECONOMIC AND COMMLAITV DEVELOPMENT Bankinsj Commission, 16 PR. 1062 PR, 1108 PR Community Assistance, 25 PR, 317 PR, 1110 PR Credit Union, 317 PR. 860 PR, 1251 PR Encrev Division, 1013 PR HazaVdous Waste Manaaement, 742 PR, 1109 PR Milk Commission, 24 PR. 741 PR ENVIRONMENT, HEALTH, AND NATl RAL RESOURCES Coastal Manaiicment, 136 PR, 292 PR, 707 PR, 979 PR, 1271 PR En\u-onmental Manaizement, 54 PR, 193 PR, 420 PR, 542 PR, 706 PR, 744 PR, 912 PR, 1019 PR, 1121 PR, 1185 PR. I329 PR Health Scr%ices, 190 PR. 565 PR, 816 PR, 860 PR, 1123 PR, 1188 PR Land Resources, 744 PR Manne Fishenes, 63 PR, 484 PR, 805 PR State Registrar, 1221 PR Wastewater Treatment Plant Operators Certification Commission, 551 PR Water Treatment F'acilitv Operators Board of Certification, 621 PR, 983 PR, 1272 PR XN'ildlife Resources and Water Safetv, 137 PR, 206 PR, 293 PR, 349 PR, 438PR, 563 PR, 748 PR, 815 PR, 924 PR, 1020 PR, 1074 PR, 1186 PR, 1220 PR, 1305 PR, 1334 PR FINAL DECISION I LITERS Voting Rights Act, 241, 286, 316, 605, 638, 792, 957, 1011, 1061, 1107,1246, 1327, 1370 FINAL RULES List of Rules Codified, 143 FR, 226 FR, 302 FR, 463 FR, 587 FR, 710 FR,842 FR, 944 FR, 1047 FR, 1166 FR. 1230 1-R, 1308 FR, 1387 FR GO\LRNOR/LT. (iOVERNOR Fxecutne Orders. 236, 313, 4US, 474, 514, 604, 636, 724, 896, 1010, 1060, 1245, 1326 HIMAN RESOURCES Aizme, Division of. 704 PR Druii Commission. 870 FR, 939 FR Facilitv SerMces. 516 PR. 702 PR. 958 PR, 1116 PR. 1216 PR, 1251 PR, 1371 PR Hcahh Ser\ices, 152 PR, 245 PR Medical Assistance, 191 PR, 911 PR, 1018 PR, 1328 PR Mental He;i]th. Developmental DisabiHties and Substance Abuse Services, 29 PR, 318 PR, 475 PR, 898 PR, 121') PR Services lor the Blind. 412 PR Ser\ices for the Deaf and the Hard of Hearinii, 1065 PR li9H 5:24 NORTH CAROLINA REGISTER March I\ I99I CUMifLA TIVE INDEX Social Sendees, 247 PR, 607 PR, 976 PR, 1262 PR Water Treatment Facility Operators Board of Certification, 27 PR Youth Ser\'ices, 261 PR, 1268 PR CSSLRANCE Actuarial Services Division, 480 PR, 1374 PR Admission Requirements, 1220 PR Agent Ser\'ices Division, 321 PR, 520 PR Engineering and Building Codes, 793 PR, 1371 PR Financial Evaluation Division, 342 PR, 525 PR Fire and Casualty Division, 335 PR, 478 PR, 796 PR Life: Accident and Health, 264 PR, 287 PR, 529 PR, 798 PR Medical Database Commission, 1120 PR JUSTICE Attorney General, Office of the, 192 PR, 273 PR Criminal Justice Education and Training Standards Commission, 704 PR, 1178 PR Sheriffs' Standards Division, 608 PR LABOR Migrant Housing, 1303 PR LICENSLSG BOARDS Architecture, Board of, 1162 PR Auctioneers Commission, 1093 PR Certified Public Accountant Examiners, 983 PR Cosmetic Art Examiners, Board of, 355 PR, 708 PR, 927 PR, 1335 PR Dental Examiners, Board of, 1 196 PR Electrical Contractors, Board of Examiners of, 356 PR Landscape ^Vrchitects, Board of, 1273 PR Medical Examiners, Board of, 207 PR, 838 PR, 862 PR, 1222 PR, 1323 C, 1367 C, 1374 PR Midwifer>' Joint Committee, 994 PR Mortuary Science, Board of, 749 PR, 1337 PR Nursing, Board of, 300 PR, 496 PR, 994 PR, 1096 PR, 1 199 PR Nursing Home Administrators, Board of, 750 PR, 1203 PR Opticians, Board of, 1375 PR Pharmacy, Board of, 1031 PR Physical Therapy Examiners, Board of, 443 PR Plumbing and Fleating Contractors, Examiners, 621 PR, 1204 PR Practicing Psychologists, Board of, 755 PR Real Estate Commission, 625 PR, 863 PR, 1341 PR NOTICE OAH, Change of Address, 1215 NOTICE OF PETITION Municipal Incorporation, 1177 PLBLIC EDUCATION EIementar>' and Sccondar>', 141 PR, 275 PR, 351 PR, 1028 PR, 1160 PR, 1334 PR REVENUE Corporate Income and Franchise Tax Division, 1378 FR Individual Income Tax, 359 FR, 1036 FR, 1277 FR, 1384 FR Intangibles Tax Division, 1226 FR License and Excise Tax Division, 445 FR Sales and Use Tax, 213 FR, 453 FR, 872 FR 5:24 NORTH CAROLINA REGISTER March 15, 1991 1399 CUMULA TIVE INDEX SFXRETARY OF STATE Corporations Division, 489 PR Sccunties Division, 293 PR, 495 PR, 927 PR, 1029 PR STATE FERSONAEL State Personnel Commission, 277 PR, 500 PR, 756 PR, 996 PR, 1206 PR, 1347 PR STATE TREASURER Department Rules, 352 PR Local Government Commission, 352 PR, 442 PR, 1195 PR Solid Waste Management Capital Projects Financing Agency, 354 PR STATE>rENTS OF ORGANIZATION Statements of Organization, 639 SO TRANSPORTATION Highways, Division of, 765 FR, 883 FR, 1038 FR, Motor Vehicles, Division of, 222 FR, 773 FR, 943 FR, 1290 FR UOO 5:24 NORTH CAROLINA REGISTER March 15, 1991 NORTH CAROLINA ADMINISTRATIVE CODE The full publication consists of 53 volumes, totaling in excess of 15,000 pages. It is supplemented monthly with replacement pages. A one year subscription to the full publication including supplements can be purchased for seven hundred andfifty dollars (5750.00). Individual volumes may also be purchased with supplement service. Renewal subscriptions for supplements to the initial publication are available at one-half the new subscription price. 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Object Description
Description
Title | North Carolina register |
Date | 1991-03-15 |
Description | Vol. 5, issue 24 (March 15, 1991) |
Publisher | Raleigh, N.C. : Office of Administrative Hearings |
Digital Characteristics-A | 42 p.; 2.62 MB |
Digital Format | application/pdf |
Pres File Name-M | pubs_serial_ncregister19910315.pdf |
Pres Local File Path-M | \Preservation_content\StatePubs\pubs_serial_ncregister\images_master |
Full Text | / ^1 i -/ / /NCZ5 The NORTH CAROLINA REGISTER IN THIS ISSUE CORRECTION Medical Examiners, Bd. of FINAL DECISION LETTER PROPOSED RULES Crime Control and Public Safety Human Resources Insurance Medical Examiners, Bd. of f , Opticians, Bd. of ^^CE"/V£n FINAL RULES UAR Revenue List of Rules Codified 15 mi '^^^ UBRARY ARRC OBJECTIONS RULES INVALIDATED BY JUDICIAL DECISION ISSUE DATE: MARCH 15, 1991 Volume 5 • Issue 24 • Pages 1367-1400 INFORMATION ABOUT THE NORTH CAROLINA REGISTER AND ADMINISTRATIVE CODE NORTH CAROLINA REGISTER The North Carolina Register is published bi-monthly and contains information relating to agency, executi\e, legislative and judicial actions required by or affecting Chapter 150B of the General Statutes. All proposed, ad-ministrati\ e rules and amendments filed under Chapter 150B must be published in the Register. The Register will typicalh' comprise approximately fifty pages per issue of legal text. State law requires that a copy of each issue be pro-vided free of charge to each county in the state and to various state officials and institutions. The North CaroUna Register is a\"ailable h\ yearly subscription at a cost of one hundred and fi\e dollars ($105.00) for 24 issues. Requests for subscriptions to the North Carohna Register should be directed to the Office of Ad-ministrative Hearings, P. O. Drawer 27447, Raleigh, N. C. 27611-7447, Attn: Subscriptions. ADOPTION, AMENDMENT, AND REPEAL OF RULES An agency intending to adopt, amend, or repeal a rule must first publish notice of the proposed action in the North Carohna Register. The notice must include the time and place of the public hearing; a statement of how public comments may be submitted to the agency either at the hearing or otherwise; the text of the proposed rule or amendment; a reference to the Statutory Authority for the action and the proposed effecti\"e date. The Director of the Office of Administrative Hearings has authority to publish a summary, rather than the full text, of any amendment which is considered to be too length}-. In such case, the full text of the rule con-taining the proposed amendment will be available for public inspection at the Rules Division of the Office of Administrati\e Hearings and at the office of the pro-mulgating agenc\'. Unless a specific statute pro\ides otherwise, at least 30 days must elapse following publication of the pro-posal in the North CaroUna Register heiore the agency may conduct the required public hearing and take ac-tion on the proposed adoption, amendment or repeal. When final action is taken, the promulgating agency must file an\' adopted or amended rule for appro\al by the Administrative Rules Re\iew Commission. Upon ap-pro\ al of ARRC. the adopted or amended rule must be filed with the Office of Administrati\e Hearings. If it differs substantially from the proposed form published as part of the public notice, upon request by the agen-cy, the adopted \ersion will again be published in the North CaroUna Register. A rule, or amended rule cannot become effecti\e earlier than the first day of the second calendar month after the adoption is filed with the Office of Ad-ministrative Hearings for publication in the NCAC. Proposed action on rules ma>' be withdrawn b\' the promulgating agency at any time before final action is taken by the agency. TEMPORARY RULES Under certain conditions of an emergency nature, some agencies may issue temporary- rules. A temporar>' rule becomes effecti\e when adopted and remains in effect for the period specified in the rule or 180 day; whichever is less. An agency adopting a temporars' rul must begin normal rule-making procedures on the pe manent rule at the same time the temporary rule adopted. NORTH CAROLINA ADMINISTRATIVE CODE The North Carolina Administrati\e Code (NCAC) a compilation and index of the administrative rules 25 state agencies and 38 occupational licensing board The NCAC comprises approximately 15,000 letter siz single spaced pages of material of which approximate Iv 35''o is changed annuallv. Compilation and publico tion of the NCAC is mandated by G.S. 150B-63(b) The Code is divided into Titles and Chapters. Eac state agency is assigned a separate title which is fui ther broken down by chapters. Title 21 is designate for occupational licensing boards. The NCAC is a\ailable in two formats. (1) Single pages may be obtained at a minimur cost of two dollars and 50 cents ($2.50) for 1 pages or less, plus fifteen cents ($0.15) per eac additional page. (2) The full publication consists of 53 \olume totaling in excess of 15,000 pages. It is suj plemented monthly with replacement pages one vear subscription to the full publication ii eluding supplements can be purchased fc seven hundred and fifty dollars ($750.00). Ii di\idual \olumes may also be purchased wit supplement ser\ ice. Rene\^al subscriptions fc supplements to the initial publication availabl Requests for pages of rules or \olumes of the NCA should be directed to the Office of Administrati\ Hearings. NOTE The foregoing is a generalized statement of the pn cedures to be followed. For specific statutory language it is suggested that Articles 2 and 5 of Chapter 150B c the General Statutes be examined carefully. CITATION TO THE NORTH CAROLINA REGISTER The North Carohtia Register is cited bv \olume, issui page number and date. 1:1 NCR 101-201, April 1, 198 refers to Volume 1, Issue 1, pages 101 through 201 the North CaroUna Register issued on April 1, 1986 North Carolina Register. Published bi-monthh' by the Office of Administrati\e Hearings, P.O. Drawer 27447, Raleigh, North Carolina 27611-7447, pursuant to Chapter 150B of the General Statutes. Subscriptions one hundred and five dollars ($105.00) per yean North Carolina Administrative Code. Published in looseleaf notebooks with supplement ser\ice by the Office of Administrati\e Hearings, P.O. Drawer 27447, Raleigh, North Carolina 27611-7447, pursuant to Chapter 150B of the General Satutes. Subscriptions seven hundred and fifty dollars ($750.00). Individual \olumes a\ailable. I NORTH CAROLINA REGISTER ISSUE CONTENTS OJfice ofAdministrative Hearings P. O. Drawer 27447 Raleigh, \C 27611-7447 (919) 733 - 2678 I. CORRECTION Medical Examiners, Bd. of 1367 II. FESAL DECISION LEITER Voting Rights Act 1370 III. PROPOSED RULES Crime Control and Public Safety Victim and Justice Services 1374 Human Resources Facility Services 1371 Insurance Actuarial Services 1374 Engineering and Building Codes 1371 Licensing Boards Medical Examiners, Bd. of 1374 Opticians, Bd. of 1375 Julian Mann 111, Director James R. ScarceUa Sr., Deputy Director Molly Masich, Director APA Services Staff: Ruby Creech, Publications Coordinator Teresa Kilpatrick, Editorial Assistant Jean Shirley, Editorial Assistant l\\ EPSAL RULES Revenue CorpwDrate Income and Franchise Tax Division 1378 Individual Income Tax 1384 List of Rules Codified 1387 V. ARRC OB,IECTIONS 1392 VI. RULES PSTALIDATED BY JUDICIAL DECISION 1395 VII. CUMULATIVE INDEX 1397 NORTH CAROLINA REGISTER Publication Schedule (April 1991 - December 1992) Issue Last Day Last Day Earliest + Date for for Date for Earliest Filing Electronic Public Effective Filing Hearing & Adoption by Agency Date *++**++ ++++++++ ++++*+ ++++++ +*++++*+ 04/01/91 03/11/91 03/18/91 05/01/91 08/01/91 04 15; 91 03/22 91 04/01/91 05/15/91 08,01/91 05 01/91 04/10,91 04/17/91 05/31/91 09/01 91 05' 15 91 04,24/91 05/01/91 06 14 91 09/01/91 06,03:91 05/10/91 05/17/91 07,03/91 10/01/91 06/14/91 05/23/91 05/31/91 07/14/9! 10/01/91 0701/91 06/10/91 06/17/91 07/31/91 11/01/91 07/15/91 06,21,91 06/28/91 08 '14/91 11/01 91 08 01 91 07/11/91 07/18/91 08 31 9! 12/01 91 08/15/91 07/25/91 08/01/91 09 14'91 12/01 91 09 03 91 08/12/91 08/19/91 100391 01/01/92 09, 16'91 08 '23/91 08/30/91 10 16 91 01/01 92 10 01,91 09 10/91 09/17,91 1031/91 02/01 92 10/15/91 09/24/91 10/01/91 111491 02/01,92 11,01/91 10' 11 ''91 10/18/91 12,0r91 03/01 92 11/15,91 10 24 91 10/31/91 12 15/91 03/01,92 12/02,91 11 07 91 11/14/91 01,01/92 04/01 92 12/16 91 11 21 91 12 02/91 01 15 92 04/01 92 01 02 92 12 09 91 12/16 91 01/31 92 05 01 92 01,15 92 12/20,91 12/31/91 02 14 92 05/01 92 02/03/92 01/10/92 01/17/92 03,04/92 06/01.92 02/14,92 01/24/92 01/31/92 03/15/92 06/01,92 03 02,92 02' 10/92 02/17/92 04 01 92 07/01/92 03/16 92 02 24/92 03/0292 04 15 92 07/01 92 04 0192 03,11/92 03/18 92 05 01 92 08/01 92 04' 15 92 03 25 92 04/01 '92 05 15 92 08 01 92 05,01,92 04 10/92 04/17/92 05 31 92 09/01,92 05/15/92 04/24/92 05/01/92 06 14 92 09/01/92 06 01,92 05/11/92 05/18/92 07 01 92 10 0192 06' 15, 92 05 '25/ 92 06/01,92 07 15 92 10 01 92 07 01,92 06 10 92 06/17/92 07 31/92 11 01 92 07/15/92 06, 24 92 07/01 '92 08 14'92 11 01 92 08,03,92 07/13/92 07/20/92 09 02 92 12 01 92 08,14/92 07/24/92 07/31/92 09, 13 92 12 01 92 09/01/92 08/11/92 08/18/92 10 01,92 01 01/93 09 15 92 08 25 '92 09/01/92 10,15/92 01 01 93 10 01 92 09/10,92 09/17 92 10/31 '92 02 01 93 10/1592 09 '24/92 10/01 92 11 14 02 02 01 93 11/02,92 10/12,92 10/19-92 12 02 92 03/01 93 11/16,92 10/23/92 10/30/92 12 16 92 0301,93 12/01/92 11/06/92 11/13/92 12 31 92 04/01 93 12/15 92 11/24 92 12/01/92 01/14/93 04/01 93 * The "Earliest Effecth-e Date" is computed assuming that the public hearing and adoption occur in the calendar month immediately following the "Issue Date", that the agency files the rule with The Administrative Rules Review Commission by the 20th of the same calendar month and that ARRC approves the rule at the next calendar month meeting. CORRECTION CHANGE OF HEARING LOCATION FOR THE NOTICE PUBLISHED IN THE NORTH CAROLINA REGISTER, VOLUME 5, ISSUE 20 ON PAGE 1222. TITLE 21 OCCUPATIONAL LICENSING BOARD lyotice is hereby given in accordance with G.S. I SOB- 12 that the Board of Medical Examiners of the State of North Carolina intends to amend rule(s) cited as 21 NCAC 32L .0001, .0005, and .0009. 1 he proposed effective date of this action is May I, 1991. 1 he public hearing will be conducted at 6:30 p.m. on March 13, 1991 at the Marrioll RTP, •1700 Guarditm Drive, Montsvillc, N.G. Raleigh Marriott, 4500 Marriott Drive (across from Crabtree I'alley Mall), Raleigh. North Carolina. Coomment Procedures: Persons interested may present written or oral statements relevant to the actions proposed at a hearing to be held as indi-cated above. Written statements not presented at the hearing should be directed before March I , 1991 , to the following address: Administrative Procedures, NC Board of Medical E.xaminers, 1313 Navaho Drive, Raleigh, NC 27609. CHAPTER 32 - BOARD OF MFDICAL EXAMINERS SLBCHAPTER 32L - APPROVAL OF PHYSICIAN ASSISTANTS .0001 DEFINITIONS The following definitions apply to this Sub-chapter: (1) "Physician Assistant or PA" means an auxiliary', paramedical person who functions at the direction of or under the supervision of a physician hcensed by the Board and who performs tasks traditionally performed by the physician, such as history taking, physical examination, diagnosis, and treat-ment. (2) "Physician Assistant Applicant" means the individual upon whose behalf an application is submitted who may function before ap-proval by the Board in the same manner in which he functioned as a student under strict supervision as outlined in Rule .0002 of this Subchapter. (3) "Supervision" means the physician's func-tion of overseeing, managing, and directing the medical acts performed by the PA as outlined in Rule .0009 of this Subchapter. (4) "Primary Supervising Physician" means the physician who, by signing the application to the Board, accepts full medical administra-tive responsibility for the PA's medical ac-tivities and conduct at all times whether he personally is providing supervision or supervision is being provided by a Back-up Supervising Physician. The Primary Super-vising Physician shall assume total responsi-bility to assure the Board that the PA is sufficiently qualified by education and train-ing to perform all medical acts required of the PA and shall assume total responsibility for the PA's performance in the particular field or fields in which the PA is expected to perform medical acts. (5) "Back-up Supervising Physician" means the physician who, by signing the application to the Board, accepts the responsibility to be available to supervise the PA's activities in the absence of the Primary Supervising Physician only in the practice sites hsted in the application approved by the Board. The Back-up Supervising Physician is responsi-ble for the activities of the PA only when he is providing supervision. (6) "Formulary" means the document which lists generic categories of drugs to be pre-scribed, ordered, or dispensed by physician extenders under written standing orders from the supervising physician for patient care in approved practice sites. (7) "Approved practice sites" means only those practice sites specifically listed in the ap-proved apphcation on file in the Board's of-fice in which the PA ma\' legally perfonn medical acts. Statutory .Authority G.S. 90-18(13); 90-lS.I. .0005 PRESCRIBING PRI\ILE(;ES (a) The PA Apphcant and the supervising physicians shall acknowledge in the apphcation that they are familiar with laws and rules of the Board regarding prescnbing; and shall agree to comply with these laws and rules by incorporat-ing the laws and rules, including the Fonnulary, into their written standing orders. 5:24 NORTH CAROLIN.A REGISTER March 15, 1991 1367 CORRECTION (b) The generic categories listed in the F-ormulaPy- are based on the jVmerican Hospital Formulary Service published by the .'Vmerican Society of I lospital Pharmacists. The Formulary is adopted by reference by the Board as a part of this Rule in accordance with provisions of G.S. 150B- 14(c). (c) The prescribing stipulations contained in these rules and in the Formulary apply to writing prescriptions, ordering the administration of medications in out-patient and inpatient settings, and dispensing medications. Approval to dis-pense must be obtained from the Board of Pharmacy. (d) Prescribing stipulations are as follows: (1) Controlled Substances: (A) No controlled substances (Schedules 2, 2N, 3, 3N, 4, 5) defined by the State and Federal Controlled Substances Acts may be prescribed, ordered, or dispensed. (B) Verbal orders given to the PA by the supervising physician for administration of a controlled substance to a specific pa-tient may be entered into the patient chart by the PA just as an RN may transcribe a physician's verbal order into a patient chart. (-if ParL'nturcil ML'dicationfi - Xe purcntoral prc'parutionr. may l»t» prt."jLribed. ordorod, di 'i pL'nri L'd, Bf adminiLitorod unloor. under tfee ordor rf tl*t» i .uperi ieing ph> j . iciiin a* set- forth h* Subparagraph (J)(B) t+f Ai* PvuIl': with A# follo'i ' i ing L' .KCcptionfi : (rVf InouLin: (-B4 Immuni.;ationf, (DPT. MMR, Wfi^ (Gi Tetanuf. toxoid, ©4^ ef hyp^'rimmune serum: f©i Fpinephrine : f&i Benadryl. (2) Parenteral .Medications - No parenteral preparations mav be prescribed, ordered, dispensed, or administered unless under the order of the supen.'ising physician as set forth in Parag-aph (d)(3)(B) of this Rule with the exception of those medications hsted on the Formulary as allowed. (3) E.xcluded Drugs: (A) Any pure form or combination of the generic classes of drugs listed in the Formulary may be prescribed, ordered, or dispensed, unless the drug or class of drug is Usted as excluded from the Formulary. f6^ Diaigr. oxcludod h^ A# Formulars . ??<- CL'pt controlled ' . 'ubi.tanco'.' i . may ^ f>»- •cnbed h^ t^ ]r-^ only upon f.pL'cific i i i i ntton t*f verbal ordoro from rt» oupor ^ l ivuig phvLUcian fof a- L . pLX'Lfic patient givon beforo Ae preocription e* order i* ioouod by t4ie PAt Such a preocription ef order must be fiignod by tfee PA with a notation tba* it is iosuod e» tfee Gpocific order »f the supon. iciing physician. Pef example: Man' Smith, ftAr »» order »f John Doe . (B) The PA mav prescribe an excluded drug or class of drug only as foUows: (i) after the patient has been previously seen by the super\'ising physician for initial treatment of that iUness and a wntten order has been entered into the chart by the physician for future treat-ment by the P.\; or (ii) upon a specific written or \'erbal order obtained from the supervising ph\sician before the prescnption or order is issued by the PA. (C) Such a prescription or order written as described in Paragraph (d)(3)(B) of this Rule must be signed by the PA with a notation that it is issued on the specific order of the supervismg physician, [-"or example: .Mar\" Smith, PA, on order of (4) (5) (6) (7) (8j John Doe. M.D. Refills - A prescription may not indicate a refill with the exception of birth control medications which may be issued for a period not to exceed one year.- Dosage Units - /Vmount of drug pre-scribed, ordered, or dispensed can be no more than 100 dosage units or a one month supply with the exception of birth control medications which may be issued for a period not to exceed one year. Prescription Notations - Every pre-scription must be noted on the patient's chart. A second prescription for the same medication may be authorized by tele-phone by the PA and must be entered on the patient s chart and countersigned by the supervising physician within the spec-ified countersigning time approved by the Board. Prescribing Number - A prescribmg numi-ber is assigned by the Board to a PA upon approval by the Board. This number must appear on all prescriptions issued by the PA. The prescribing number is used as the PA's .Approval Number. Prescription Blank Format - .VU pre-scriptions issued by a PA should shall contain the name and telephone number of the supervising physician: the name, practice address, telephone number, and prescribing number of the PA, as weU as all information required by law. A sug- L^6S 5:24 NORTH CAROLINA REGISTER i\ lurch 15, 1991 CORRECTION gested prescription format is included in the application packet. (9) Pre-signed Prescription Blanks - The supervising physician shall not leave pre-signed prescription forms for use by the PA. Statutory Authority G.S. ISOB- 14(c). 90-/S(/3j; 90-18.1; .0009 SL PERVISION OF A PA Supervision shall be provided by the responsible physician as foUovvs: (1) Availability: (a) The supervising physician shall be avail-able for direct communications by radio, telephone, or telecommunications. (b) The super\'ising physician shall be avail-able on a regularly scheduled basis for re-ferrals of patients from the PA. fe) A PA iihall refer a patient te another health provider other than an- approved supenJLiing phy-jioian only »» tl+» order ef aft approved oupor. i ';.ing phvjiician. (2) Written Standing Orders: (a) The super\ising physician shall provide in each practice location, for use by the PA and for referral by other personnel, written standing orders and drug protocols to cover most commonly encountered prob-lems in the practice setting. I'he written standing orders shall include a predetermined plan for emergency ser-vices. The PA shall refer a patient to another physician other than an approved supcr- \ising physician only in accordance with wntten standing orders. Countersigmng: Ihe time internal between the PA's con-tact with the patient and chart review and countersigning by the supervising physi-cian shall be 72 hours. A longer countersigning time interval may be considered by the Board upon specific (b) (c) (3) (a) (b) (c) (4) (a) request. The request should explain the practice circumstances which necessitate the longer countersigning interval. All entries by a PA into patient charts in all approved practice locations must be countersigned by the supervising physi-cian. Entries include but are not limited to: progress notes; treatment rendered; tests or procedures ordered; and notations of prescriptions or orders, and drugs dis-pensed or administered. Supervision /\rrangements: If the PA is to perform duties away from the supervising physician, the application must clearly specify the circumstances which would justify this action and the supervisory arrangements estabhshed to protect the patient. Details must be submitted describing dis-tance, time, topography, physical charac-teristics, and communication ability between the PA and the supervising phy-sician. Supervising Physicians: A physician in a graduate medical educa-tion program, whether fuUy licensed or holding only a resident's training license, cannot be named as a supervising physi-cian. A physician in a graduate medical educa-tion program who is also practicing in a non-training situation may supervise phy-sician assistants in the non-training situ-ation if fully licensed. All physicians who may supervise the PA in any manner must be approved by the Board before PA supervision occurs. The PA must be prepared to demonstrate upon request to a member of the Board, or its delegates, the ability to perform the medical acts assigned by the supervising physician. Statutoiy Authority G.S. 90-18(13). (b) (5) (a) (b) (c) (6) 5:24 NORTH CAROLINA REGISTER March I >, 1991 1369 VOTING RIGHTS ACT FINAL DECISION LETTER [G.S. 120-30. 911, effective July 16, 1986. requires that all letters and other documents issued by the Attorney General of the Lniled Stales in which a final decision is made concerning a "change af-fecting voting" under Section 5 of the Voting Rights Act of J 965 be published in the Sorth Carolina Register. / U.S. Department of Justice Civil Rights Di\ision JRD:SSC:DDC:lri DJ 166-012-3 Votina Section 91-0205 P.O. Box 66128 Washington, D.C. 20035-6125 Februan- 19, 1991 Jesse L. Warren. Esq. City Attorney Drawer \^'-2 Greensboro, North Carolina 27402 Dear Mr. \\^arren: This refers to the annexation (Ordinance No. 91-4) to the City of Greensboro in Guilford County. North Carolina, submitted to the Attorney General pursuant to Section 5 of the Voting Rights Act of 1965, as amended, 42 U.S.C. 1973c. We received your submission on Januan.' 28, 1991. The .Attorney General does not interpose any objection to the specified change. However, we note that Section 5 expressly provides that the failure of the .-\tlomey General to object does not bar sub-sequent Utigation to enjoin the enforcement of the change. In addition, as authorized by Section 5. we reser\'e the right to reexamine this submission if additional information that would otherwise require an objection comes to our attention during the remainder of the sixty-day review period. See the Procedures for the Administration of Section 5 (28 C.F.R. 51.41 and 51.43). Sincerely, John R. Dunne Assistant Attorney General Ci\'il Rights Division By: J. Gerald Hebert Acting Chief. \'oting Section irO 5:24 NORTH CAROLINA REGISTER March I.\ 1991 PROPOSED RULES TITLE 10 DEPARTMENT OF HUMAN RESOURCES I\ otice is hereby given in accordance with G.S. ISOB- 1 2 that the Certificate of Xeed Section, Div. of Facility Services, Dept. of Human Resources intends to adopt and amend rule(s) cited as 10 NCAC3R .0320 and .2002. 1 he proposed effective date of this action is July I, 1991. Statutory Authority I3IE-I8f I3IE-IS5. I3IE-I77(I); Thhe public hearing will be conducted at 2:00 p.m. on .April 16, 1991 at the Division of Facility Services, Room 201, Council Building, 701 Barbour Drne. Raleigh, N. C. 27603. Coomment Procedures: Written comments con-cerning the titles should be submitted as soon as possible but no later than April 16. 1991 to Jackie Sheppard, 701 Barbour Drive. Raleigh. N. C. 27603. Oral comments may be presented at the hearing. CHAPTER 3 - FACILITY SER\ ICES SLBCIIAPTER 3R - CERTIFICATE OF NEED REGULATIONS SECTION .0300 - APPLICATION AND REVIEW PROCESS .0320 HOME HEALTH AGENCIES (a) For those home health agencies for which no certificate of need was issued, the home health agency's geographic ser\'ice area shall be only those counties in which patients were served as shown on the existing home health agency's hcensure renewal form on tile with the Licensure Section of the Division of Facility Services as of January 1, 1991. (b) For those home health agencies for which a certificate of need was issued, the home health agency's geographic service area shaU be as fol-lows: (1) \\'Tiere the sen'ice area is identified on the certificate of need issued to the home health agency, the agency's geographic ser\'ice area shall be the service area iden-tified on the certificate of need. (2) Where the service area is not identified on the certificate of need issued to the home health agency, the agency's geographic service area shall be the proposed ge-ographic service area which was identified in the application for a certificate of need and approved by the Certificate of Need Section. SECTION .2000 - CRITERIA AND STANDARDS FOR HOME HEALTH SERVICES .2002 DEFINITIONS The following definitions in this Rule will apply to all rules in this Section: (1) "Home Health Agency" means » private organization ef publio agency, ' ' helhor o'i ' i ned ©f oporatod hf »»» ef more? poriTiono ef legal entit ie;. , sshioh fumiohoo Bf offers te-furnish homt* health sopi iooo. an aaencv as defined in G.S. L^ IE- 176. (2) "Home Health Services" means items aft4 sePi ices furnished fr» aft individual by a home health agency, ef by others under en-rangements made by tl«* agency, »» a visit iftg basis, m a pluco ei temporar>' »f pennanent rer.idonce used as tfee individual's home, services as defined in G.S. 1.^ IF'- 176. (3) " Proposed Geographic Service .Area" means; a county ift vii hich a proponent proposes te establish a home health agency ©f contiguous counties whoso boundaries touch t+H» boundary &f tfee county » ' vhich th«» office ef tfet* home health agency wtil be located aH4 ^hose grouping i* consi ' . .tent with er.tablished medical eafe utilii'.ation patterns a*- defined Wt th<* Stat e Medical i^ cilities Flan. (a) Where the proponent has proposed to es-tablish a home health agency to meet the need projected in the applicable State Medical Facilities Plan for a single county. the smglc county in which the home health agency will be established; or (b) Where the proponent has proposed to es-tablish a home health agency to meet the need projected m the applicable State Medical Facilities Plan for a grouping of contiguous counties, those contiguous counties defined in the State Medical Fa-cilities Plan m effect at the beginning of the review penod for the application and in which the proponent will pro\ide home health services. Statutory Authority G.S. I31E-177(1). TITLE 1 1 DEPARTMENT OF INSIRANCE I y otice is hereby given in accordance with G.S. I50B-12 that the N.C. Department of Insurance 5:24 NORTH CAROLINA REGISTER Mmch 15, 1991 1371 PROPOSED RULES intends to amend nde(s) cited as 1 1 SCAC 8 .080/ - .0802, .0805. .0815: and repeal nde(s) cited as II NCAC 8 .0803 - .0804. .0806 - .0814, .0816 - .0818. Thhe proposed effective date of this action is July J. 199/. I he public hearing will be conducted at /O.OO a.m. on April 25. 199/ at the .V.C Department of Insurance, Qualifications Board, 4/0 \. Boylan .Avenue. Raleigh, N.C. 2761 1 . Coommcnt Procedures: Written comments may be sent to Grover Sa^vver c;o Qualifications Board, P.O. Box 2638^.' Raleigh, .X.C. 2''6//. Oral presentations may be made at the public hearing. .Anyone hcning questions should call Grover Scnn^er at (QIQ) 733-390/ or Ellen Sprenkel at (9/9) 733-4700. CHAPTER 8 - KNGINEERING AND BUILDING CODES DIMSION SECTION .0800 - DISCIPLINARY ACTIONS: OrilKR CONTESTED MATLERS .0801 DISCIPLINARY POWERS ¥b* North Carolina Codo OtTicialrf Qualifica tk+ft Board h»^ (4*e povi or to- 'lU '.pt'nd. rt". ola* . h* rotu'^ o i» grant (*m- certifKatt' H+ i*w- pur^on v, \\o. {Vf ba* boon convictod ef » ll'lony agauist tfe» Stato 6vf North Carolina e>f At* I nitod Statfj. (# oonsictud »f » folony » another f. tat e Aa+ ' . i . ould eiko W tt'lony tf i4- lw4 boon committ ed » «4«* stat e : f4+ h»* obtained coilification through fraud. docoit . t+f porjup» '; (4+ hr** kno>'i ingly aidod t*f abottod wty porr.on practicing contrary te A^ prosijiion ir. ei GS. Chaptor 4-4^^ Article Uft^ w *4 *e -frt^^ building codo: f-!4 h*7 dolruudod A# public t+f attemptod k* (44 ha^ affixed fe i.ignature ygf a report t4 ift-jpoction H* other uii.taiment t4 'jopi ico tf tte-inL. poction ha* boon made \»r h+n* «+f unde r k» immediate »¥^ rouponLi ible direction: »f f^ ha* boon guilty t4" i i i i illful misconduct, groar. negligence, t-vf gro -ji. incompolonco. (a) As used in this Section "Board" means the North Carolina Code Officials Qualification Board: 'otficial" means a qualified Code-enforcement official as defined in G S. 143-151.S(5|: and "Code" means the North (b) Any person who believes that an official is or has been in violation of GS. 143- 151.17(a) may file a complaint against that official. Copies "of U NCAC 8 .(J801 and G.S. 143-151.17 shafl be mailed to any person re-questing complaint information from the Board. (c) 1'he complaint must specifically refer to one or more of the grounds in Cj.S. 143-151. 17(a). "1 he name of the otTicial. \\_ known, and the name of the local inspection department must be listed. If the otficial is unknow n. the complaint must refer to "the inspector who performed the build-ing (or elect ncal, mechanical, or plumbing) in-spection." (d) Supporting information must be included to justify the complaint. If the complaint in- \olves violations of the Code that the official did not disco\er, a list^ of those \iolations must be submitted with the complaint. Such inlormation may be provided bv the complainant, an archi-tect, professK)nal engineer, licensed contractor, certified inspector, or other person with know-ledge of the Code. Supporting information must refer to specific violations of the Code or of the Cjeneral Statutes. (e) The complaint must be in writing, signed bv the complainant, and dated. The complaint must include the complainant s mailing address and a daxtime phone number at which the complainant may be reached. 1 he street address of the structure must be included. 1 here must be a notan/ed verification at t_he end of the complaint - Staluioiy .Authority G.S. 143-/5/'. /7. /43-/5/./2(/); Carohna State Building Code. .0802 PRELIMINARY IN\ ESTIGATION On receipt of a ' l oriJled complaint i» ' ivriting t+f afty- person alleging a siolation t4 a typo li i.ted i» R«l# .OSOl. tht^ Board confonning to U NC.AC 8 .0801. the Board s statf shall direct rt* ^*aft te make an investigation of the charges. If the staff reports that the charges appear to be frisolous aft4 te have no basis in fact, the Board shall so notify the person fding the complaint. If the person filing the complaint then requests a formal he;irmg of the charges, or it the staff re-ports that the charges may ha\e some basis in fact, the Board shall fix a time and place for a hearing and give notice to the parties. aft4 p«*- cood i» accordance Vi ith tfer* provisions t» Rules Statutoiy Authority G.S. /43-I5 / ./7(b). .0803 NOTICE TO PARLIES (REPEALED) .0804 EMERGENCY SUSPENSION (REPEALED) 13-2 5:24 F^ORTH CAROLINA REGISTER March 15, 1991 PROPOSED RULES Statutory Authority G.S. l50A-3(b); l50A-3(c); l50A-23(b), (c), (d). m m .0805 PRESIDING OFFICER (*) j^ chairman ef A# board f.hull dt' oignato: (44 a member ef the Board a» hoaring officijr: throo e* moro momboro ef A« Board a* a hoarinij committoo; e* y*e fott board te hoar Ae cq'jo. / >-. V I I »-i IJt^ r 1 1 « f-i « « w-K i-t .-» j-\ I J T -^ 1 1 1-» Vt 1 - i r^-\ g-t 1 - f\ T -> y ^_' / TTTTTT 1 1 I^J I 111) I C ITT ZTCTTT^T lUIXI I L' T CT L'U.1 I T Cx CT timoly aft4 'jufTioiont afiidavit »f pcTL.onal bias ©f disqualification by a hoarmg oflicLT, a member ef a hearing committee, »f a member ef Ae Board. Ae person challengod may elect te with dravi ' aft4 se- notify Ae chairman. W t4»t- puroon refuoon t«- withdraw, tbe Board shall conrrider tl*e matter aft4 make a determination as te whether tfeat- person should be disquaJifiod. which dot or mination shall bocomo a part ef tl*e record » Ae ea^ aft4 shall be subject t«- judicial re>iew at- the conclusion t4 A** proceeding. fe-^ When a hearing officer »f a member ^ a hearing committee withdraws ef is di '. qualifiod ©f it- is impracticable fof hi«* te- continue Ae hearing, tfee chairman shaU designate another member te sep. o as hearing officer e* member ©f tfee hoiiring committee. 4ie new iieanng officer e* member ©f t4w hearing committee will con tinuo Vi4t4» Ae ea^ unless it- is shown ti«*t- st*b-stantial prejudice to- afty party w4y result therefrom. i» vs- hioh esent a Hew hearing shall be held ©f the t?ase dismissed Vi ithout projudic-o. The Chainnan of the Board shall serve as pre-siding officer. In the absence of the Chairman, the Vice-Chairmcin shaU serve as presidini; otTi-cer, or a presidmg officer shall be elected by the Board. Stalutoiy Authority G.S. 143-151.12(1). .0806 CONSOLII).\TION OF SEN ER.\L C,\SES (REPEALED) .0807 \ EM E OF HEARING (REPEALED) .0808 PO\\ERS OF HEARING OFFICER: HEARING COMMITTEE: CHAIRMAN (REPEALED) .0809 ACTIONS PRIOR TO HEARING (REPEALED) .0810 CONDLCT OF HEARING (REPEALED) .081 1 Rl I.ES OF EMDENCE (REPEALED) .0812 DISPOSITION OF CASE BY STIPLL.VIION: ETC: OF PARTIES (REPEALED) .0813 PROPOSAL FOR DECISION (REPEALED) .0814 OFFICIAL RECORD (REPEALED) StatutofT Authority G.S. l50A-23(e): I50A-24: 150A-25; l50A-25{b); J50A-26: 1 50A-27: l50A-28(a); l50A-28(b); J50A-29; I50A-30; 150A-3l(a); l50A-3l(b): I50A-33; I50A-34; 150A-37; l50A-37(b). .0815 FINAL BOARD ORDER (a) '-Fbe fiftai board decision shall be made by tb« felt board. If the Board decides that an offi-cial's conduct does not justify the suspension or revocation of his certificate but that his conduct does fail to conform to the standards of good code enforcement practice, the Board ma\' issue a letter of reprimand or a letter of caution to the official in which the Board may summarize those deficiencies and make appropnate recommen-dations. /hi I nPi Tl rl'tl h/'\'>rri -^^ •>"•' t~ » .^ t-i l- K --i I 1 K.a rr, '\ A 1^1 r^r\\\; \ ^ J I 1 IV 1 11 ITJI rTTTTTT^T LI V. V.' 1 ;ilU 1 1 D 1 1 LI 11 r*T? 1 1 iLlilt? LTlllT after a f+ttt re>iew ©f t+» official record aftd after affording parties aft opportunity to- contest asy proposal f»f decision prepared by hoaring officer ©f hearing committee, as specified m Rule .OS 13 ef tbis Chapter. fe-^ 44*e final board decision shall be ifi- writing aft4 shall include findings ©f fa" ©f by regi '.tered mail aft4 a copy fumi -.hed to bts attorney ©f record. Statuto/y Authority 143-151.17(0). G.S. 143-151.12(1); .0816 JUDICIAL REMEW (REPEALED) .0817 APPEALS FROM ADMINISTRATIX E DECISIONS (REPEALED) .0818 PROHIBITION AGAINST EX P.\RTE COMMLNICATIONS (REPEALED) 5:24 NORTH CAROLINA REGISTER March 15, 1991 1373 PROPOSED RULES Statutory Authority G.S. I50A, Article 3; I50A. Article 4; 150A- 35. iS otice is hereby given in accordance with G.S. I50B-12 that the S.C. Department of Insurance intends to amend ndeis) cited as 1 1 SCAC 16 .0102. 1 he proposed effective date of this action is July 1. 1991. 1 he public hearing will be conducted at 10:00 a.m. on April 16, 1991 at the Dobbs Building. 430 S. Salisburv Street, Third Floor Hearing Room, Raleigh, S'.C. 27611. Coommeni Procedures: Written comments may be sent to Ed Jordan. P.O. Box 263S~. Raleigh. N.C. 2761 1. Oral presentations may be made at the public hearing. .Anyone haxing questions should call Ed Jordan at 1919) ^33-3284 or Ellen Sprenkel at (919) 733-4^00. CHAPTER 16 - ACTUARIAL SERVICES DIMSION SECTION .0100 - FIRE AND CASUALTY STATISTICAL DATA .0102 LOSS RESER\ES .^ter a company is licensed, appro\'ed. or regis-tered to do business in North Carolina and it is deemed necessajA' for data collection purposes, the Actuarial Ser\"ices Division will mail to the company forms, instructions, and a diskette so-that the company can complete the twe re-quested items involving loss resene information from the list described in this Rule. The com-pany will have two months from the receipt of the request to comply. (Note: Companies that are part of a group poohng arrangement may submit consolidated Lnformation.) (1) The reproduction on diskette of the fol-lowing portions of Schedules O and P of the company's .Annual Statements for the years 1981-1988 or for those \ears during that pe-riod when the company was in operation: fa) Schedule 0, Parts 3, 4, and 5; (b| Schedule P, Parts LA through IF. (2) The reproduction on diskette of Schedule J\ Parts LA through IQ of the company s -Vnnual Statements for the years 1989 and subsequent or for those years during that period when the company was in operation. (3) f5| The completion of a series of interrogatories concerning the company's loss reser%'ing practices. Statutory Authority G.S. 58-2-40; 58-2-190. TITLE 14A - DEPARTMENT OF CRIME CONTROL AND PUBLIC SAFETY ly otice is hereby gi\-en in accordance with G.S. 150B-12 that the Department of Crime Control and Public Safety, Division of Victim and Justice Services intends to repeal rule(s) cited as 14A \CAC 11. 0503. 1 he proposed effective date of this action is July 1, 1991. 1 he public hearing will be conducted at 10:00 a.m. on April 15, 1991 at the Library, Second Floor. .Archdale Buildins., 512 S. Salisburv Street, Raleigh. SC 2^611. Coomment Procedures: Any interested person may present comments relevant to the action pro-posed at the public hearing either in writing or oral form. Written statements not presented at the public hearing may be directed prior to the hearing to Wanda D. Goodson. .Administrative Procedures Coordinator. First Floor. .Archdale Building, 512 N. Salisbun- Street, P.O. Box 2768~. Raleigh. \C 27611-^68'. CHAPTER 11 - DIMSION OF MCTIM .\ND JUSTICE SER\ ICES SECTION ,0500 - CRIME \ ICTIMS COMPENSATION COMMISSION .0503 DETERMINING COMPENS.VTION (REPEALED) Statutory .Authority G.S. 15B-4; I5B-6: l5B-~; 15B-S; 15B-10; 15B-11: S.L. 1987, c. 819, s. 35; Chapter 322. 1989 S.L. TITLE 21 - OCCUPATIONAL LICENSING BOARDS fS otice is hereby gi\'en in accordance with G.S. 150B-I2 that the Board of .Medical Examiners of the State of SC intends to amend rulei's) cited as 21 \CAC32B .0309. 1 he proposed effective date September 1, 1991. of this action is Lr4 5:24 NORTH CAR0LIN.4 REGISTER March L\ 1991 PROPOSED RULES 1 he public hearing will be conducted at 8:00 a.m. on May 23, 1991 at the North Raleigh Hilton, 3415 Old Wake Forest Road, Raleigh, NC 27609. y^ omment Procedures: Persons interested may present written or oral statements relevant to the actions proposed at a hearing to be held as indi-cated above. Written statements not presented at the hearing should be directed before May I, 1991 , to the following address: Administrative Procedures, NC Board ofMedical Examiners, PO Box 26808, Raleigh, NC 2761 1 -6808. CHAPTER 32 - BOARD OF MEDICAL EXAMINERS SUBCHAPTER 32B - LICENSE TO PRACTICE MEDICINE SECTION .0300 - LICENSE BY ENDORSEMENT .0309 PERSONAL INTERVIEW To be eligible for license by endorsement of credentials, applicants must appear before the Executive Secretary, a Board member, an agent of the Board, or the fuU Board for a personal interview upon completion of all credentials. Statutory Authority G.S. 90-13. lyotice is hereby given in accordance with G.S. 150B-I2 that the State Board of Opticians intends to amend rules cited as 21 NCAC 40 .0202. .0205, .0206, .0307, .0314 and .0319. 1 he proposed effective date of this action is July 1, 1991. 1 he public hearing will be conducted at 10:00 a.m. on April 15, 1991 at 412 North Wilmington Street. Raleigh, North Carolina 27601. Ccomment Procedures: Interested persons may present their views either orally or in writing at the hearing. A dditionally, the record will be open for receipt of written comments until the hearing. Such written comments must be delivered or mailed to Mr. Willard Barnes, Director, State Board of Opticians, 412 North Wilmington Street, Raleigh, North Carolina 27601-1061. CHAPTER 40 - BOARD OF OPTICIANS SECTION .0200 - CONDUCT OF REGISTRANTS .0202 REGISTRATION OF PLACE OF BUSINESS Every optical place of business, including each branch office, must be registered with the Board within ten days of the opening date and thereafter in the event of relocation, or change of ownership of the business or licensed optician in charge of the business. Upon registering within the ten day period, an optical place of business must register with the Board on an annual basis. The re-sponsibility for registration is placed upon the Ucensee as well as the business owner. Only one optical place of business may be operated under the registration of a single hcensed optician. Fees for registration shall be governed by Rule .0108. Should the ownership of an optical place of business change, the business must be registered with the Board under the name of the new owner and the registration fee must be paid. Likewise, if there is a change in the licensed optician in charge of the business, the business must register with the Board and the registration fee must be paid. Failure to secure registration of an optical place of business by the licensed optician under whose professional authority that place is oper-ated may subject that optician to suspension or revocation of license. An injunction closing the place of business may also be obtained. ^Aji op-tical place of business registered in accordance with this Rule is eligible for recognition as a training establishment when the requirements of Rules .0304, .0314, and .0321 of this Chapter are met. Statutory Authority G.S. 90-243: 90-249. .0205 BAITING OR DECEPTIVE ADNERTISING (b) If an item or service is advertised for sale but the offer is qualified the qualification must be conspicuously placed in the advertisement. For example, if spectacles or eyeglasses are of-fered for sale and a second pair is offered at a special or reduced price, the advertisement must state expressly whether the second pair is other than a duplicate of the first pair purchased. Likewise if a picture, illustration or description is included in the advertisement, it must accu-rately represent the item for sale. Bait ad\'ertising is an alluring but insincere offer to sell a product or service which the advertiser does not actually wish to sell at the price advertised. A seller may not in any way discourage the purchase of the advertised product. Specifically, he may not re-fuse to show or sell the advertised product or disparage the same in an attempt to sell another product. Furthermore, he may not demonstrate 5:24 NORTH CAROLINA REGISTER March 15. 1 99 1 1375 PROPOSED RULES or show an unattractive or shopworn item or product in place of the advertised product. When a product is offered for sale at a discounted pnce. the discount must be truthful. In order to be truthlul. the discounted pnce must be based upon a bona fide original pnce. A bona fide or-iginal price is established bv selling the product at the onginal price for a maiontv of the time that the product is offered for sale. Statutory Authority G.S. 90-249. .0206 CONTIM IN(; EDUCATION (b) Each optician shall take a total of not less than eight hours of courses of study each calen-dar year as follows: ( 1 ) four hours of study shall be essential to the practice of contact lens fitting, in lieu thereof three hours of study shaU be es-sential to contact lens fitting and one hour of study may be on business management and consumer protection; (2) throj four hours of study shall be essential to eyeglass fitting and dispensing. In lieu thereof three hours of a studv shall be essential to eveglass tltting and dispensing and one hour of stud\" may be on the North Carolina Opticianr\' I aws and Rules or ethics: (3) ©fte hour »f f'tudy ohall h^ »«• tt** North Carolina Opticianry I aw^ »ffA Rulor. . if there has been an amendment to the I aws or Rules during the current vear. all North Carolma Licensed Opticians practicing opticianr\" in North Carolina will be re-quired to recei\'e one hour of continuing education on the Laws and Rules relating to such amendment or charge. Statutory Authority G.S. 90-249. SECTION .0300 - QL ALIFIC.\TIONS: APPLICATIONS: .\ND LICENSING .0307 TIME AND PLACE OF EXAMINATION Examinations wlU be held twice each year as announced. Applications must be duly made and filed with the Board 60 da)s prior to the date of the examination. The fee ef »ftt» hundrad dollars (S 100.00) to sit for licensure examination, as set forth in Rule .0108, must be made in cash, certified check, or monev order. Statutory Authority G.S. 90-240; 90-244. .0314 .APPRENTICESHIP REQUIREMENTS: REGISTRATION OF APPRENTICE (a) Each apprentice or intern entering the ap-prenticeship or internship shall register with the Board and be issued a certificate of registration. If the apprenticeship or internship is to be supen,'ised by an ophthalmologist or optometrist, the supervisor will pro\'ide a statement in which he agrees to abide by the same requirements as would an optician providing the same training. (b) Part-time work or work as an optical salesman or consultant shall not apply toward completion of apprenticeship or internship. (c) .An applicant, through apprenticeship, or internship shall have received his training by working fuU time, defmed as a minimum of 35 hours per week, under the supenision of a h-censed optician, ophthalmologist, or optometrist following a curriculum approved by the Board. fd) No more than two apprentices or interns may be trained by a single optician, ophthalmologist, or optometrist at any time. (e) An apprentice or intern shaU be credited with training time onlv from the date of registra-tion with the Board as an apprentice or intern. Except as provided bv the Board for good cause shown, the apprenticeship or mtemshjp may not be interrupted for more than 12 months at the tune. (f) When registering to ser\e a six month internship, the applicant must have completed the three and one-halt \'ears of apprenticeship as required by G.S. 90-240(aif2) and (3) or have graduated from as appro\ed school of opticianrv, as defined in Rule .0312. with a degree of associ-ate in applied science through an opthalmic dis-pensing program. Statutory Authority G.S. 90-249. .0319 W.\I\ ER OF EXAMIN.\TION (a) .A.n out-of-state applicant seeking licensure in North Carolina under G.S. 90-24 l(aj shall tender an application prepared by him to the Board and in connection with same shall furnish affidavits from two persons with whom he worked as an optician for the previous four years. In addition, he shall furnish written statements from two qualified licensed refractionists, either ophthalmologists or optometrists, under oath that he has satisfactoril>" filled his prescriptions for both spectacle lenses and contact lenses and practiced the profession of opticianry for four years in that state immediately prior to the ap-plication. .Anv application filed bv an applicant seeking licensure pursuant to G.S. 9Q-41(a| must be tiled with the Board within 90 davs after es-tabli> hment of residence in North Carolina. lb) I "nl e;is A^ ^. ' ' I'Om I 'talemjuto t>f At» rt'tractioniotii L.tutt' tbiri- tb# out of otat e applicant h«* r.atif.factonly filled thc^ir preocnptionfi fef both opjctaclo loncos aft4 contact l enoe s. t4*e applicant 13^6 5:24 NORTH CAROLINA REGISTER March 15, 1 99 1 PROPOSED RULES shall h% roquirod te telte tbe liconso oxamination administered by the licensing authority in the adrriinisterod by the Board. An out-of-state ap- state in which he or she is licensed, or a national plicant shaU be required to take the contact lens contact lens examination approved by the Board, portion of the examination administered by the Board, unless such applicant documents that he o, , , a .1 , /^cnn-t:>jnn-,->cnn-^T^ r-' r 7 —:—."i — T — Statutory Authority G.S. 90-234; 90-235; 90-236; or she has passed a contact lens examination, „„ ..-.^ „„ -,.,,, ^^ ^^r «„ ,^„ ^„ ,-, iHbil^tmUy ^ iumrar-to-lhT^onl^t lens portion ^^-237; 90-24l(a); 90-245; 90-250; 90-2,2; of the examination administered by the Board, vO-JjJ. 5:24 NORTH CAROLINA REGISTER March 15, 1991 1377 FINAL RULES 1 he List of Rules Codified is a listing of rules that were filed to be effective in the month indicated. iKules filed for publication in the SCAC may not be identical to the proposed text published pre-viously in the Register. Rules filed with changes are noted with ** Amended, ** Adopted. Please contact this office ifyou have any questions. /l dopted rules filed by the Departments of Correction, Revenue and Transportation are published in this section. These departments are not subject to the provisions of G.S. I SOB. .-irticle 2 requiring publication in the S.C. Register ofproposed rules. LJpon request from the adopting agency, the text of rules will be published in this section. 1 unctuation, typographical and technical changes to rules are incorporated into the List of Rules ("odified and are noted as * Correction. These changes do not change the effective date of the rule. THLK 17 DEPARTMKM OF REVENUE CHAPTER 5 - CORPORATE INCOME AND FR.ANCHISE TAX DIMSION SUBCHAPTER 5B FRANCHISE TAX SECTION .0100 - GENERAL INFORM.ATION .0107 EXTENSION OF FILING DATE (a) Prior to the regular due date, a corporation may apply for an extension of time for filing its return. An extension of time to file the franchise and income tax return may be granted for seven months providing the full amount of franchise tax and income tax anticipated to be due is paid with the timely filed extension application. 1 he extension will be granted automatically pro\idcd: ( 1) the total tax is remitted with the application fonn; and (2) the corporation's records reflect no delinquent returns or outstanding tax Uability. (b) Form CD-419 is the application for extension form that must be fded before an extension of time to fde the return can be granted. The application should be completed in duplicate. Interest is charged on all extended tax payments at the rate established pursuant to G.S. 105-241. l(i). Histor\- Sote: Statutoiy Authoritv G.S. 105-120: 105-262: Eff February I, 1976; Amended Eff April I, 1991: January I. 1978. SECTION .1100 - CAPITAL STOCK: SURPLUS AND UNDIMDED PROEMS BASE .1 115 CASH BASIS CORPOR.\TIONS Corporations using the cash basis method of accounting for income tax purposes may not compute the capital stock, surplus and undisided profits base by this method. .Assets and liabilities must be accrued and reported for franchise tax purposes. Histoiy Sote: Statutorv Authoritv G.S. 105-122: I05-25S; Eff April I, 199L' SUBCHAPTER 5C - CORPORATE INCOME TAX li78 5:24 NORTH CAROLL\A REGISTER Match 15, 1 991 FINAL RULES SECTION .0300 - COMPUTATION OF NET INCOME .0304 ATTRIBLTION/EXPENSES/NONTAXABLE rSCOME//NONBLS INCOME/PRPTY (a) Direct Expenses - All expenses directly connected with the production of income which is not subject to tax in this State are required to be used to compute the net amount of such untaxed income. (b) Interest Expenses - When a corporation earns income which is not taxed by this State (see ex-amples), and/or holds property that does or will produce untaxed income, and incurs interest expense which is not specifically related to any particular income or property, it shall attribute a portion of the interest expense to such untaxed income and property in determining taxable income reported to this State. A formula used for computing the amount of interest expense to be attributed to untaxed in-come and property is as follows: (1) Value of assets: (A) Value of the tax return balance sheet of assets which produce or which would produce un-taxed income; * (B) Value of aU assets on the tax return balance sheet; ** (C) Determine the ratio of percent of Subparagraphs (b)(1)(A) to (B) of this Rule. (2) Income/ Profits: (A) Gross untaxed income; (B) Total gross profits; (C) Determine the ratio or percentage of Subparagraphs (b)(2)(A) to (B) of this Rule. (3) Total of the ratios or percentages determined in Subparagraphs (b)(1) and (2) of this Rule; (4) Divide the total of Subparagraph (b)(3) of this Rule by two; (5) Apply average percentage determined in Subparagraph (b)(4) of this Rule to the total interest expense on the return filed in this state. (c) Examples of Untaxed Income: (1) Dividend income classified as nonbusiness (G.S. 105-130.4); (2) Dividend income excludable by statute (G.S. 105-130.5); (3) Interest income classified as nonbusiness (G.S. 105-130.4); (4) Interest income earned on United States obligations and state of North Carolina obligations; (5) Other nonbusiness income and/or exempt income. (d) Expenses Connected with Interest Income from United States Obligations - Under G.S. 105-130. 5(b)(1), interest income from obhgations of the United States or its possessions is excludable from North Carolina taxable income to the extent such income is excludable in federal taxable income. Since federal taxable income is in effect a net income, expenses incurred in producing the exempt in-come must be determined and subtracted from the gross amount earned during a taxable period before the deduction is made in computing the state taxable income. The basis for requiring this adjustment to exempt income is based on federal case law [Eirst National Bank of Atlanta v. Bartow County Board of Tax Assessors, 470 U.S., 84 I,. Ed. 2d 535 (I985)| and supported by an advisor)' opinion of the North Carolina Attorney General. In the computation of expenses related to income from Inited States obhgations, the formula described in Paragraph (b) of this Rule may be used with respect to interest expense. (e) Other Expenses Attributed to Nontaxable Income and to Nonbusiness Income and Property - In the determination of expenses other than interest expense attributed to untaxed income, the proce-dure set forth in the Eederal Code for determining expenses related to foreign source income generally referred to as stewardship and supportive expenses may be used to determine the expenses aUocatcd to untaxed income and property producing or which would produce untaxed income. Alternatively, an income formula as outlined in Paragraph (b)(2) of this Rule relating to interest expenses may be used to determine the amount of supportive function expenses attributable to untaxed income. In the de-termination of "supportive function expenses", direct expenses incurred exclusively in a specific iden-tifiable taxable or nontaxable activity should be determined and excluded before application of the attribution percentage to expenses. If direct expenses are determinable for a particular activity resulting in an accurate computation of the net income or loss from such activity, the \alues of this activity are to be removed as elements of the ratio when computing the attribution percentage. Note: + WTien the equity method of accounting is used, the increase or decrease in value as a result of such accounting method may be excluded from this value. Note: ** Equity included in this value may be excluded and the reserve for depreciation reflected on the balance sheet may be restored to the asset value. 5:24 NORTH CAROLINA REGISTER March 15, 1991 1379 FINAL RULES History Note: Statutory Authority G.S. 105-130.4: 105-130.5; 105-262; Eff. April I. 1991. ' SECTION .0400 - IM EREST ESCO.ME ON GOVERNMENT OBLIGATIONS .0401 NORTH CAROLINA OBLIGATIONS Net interest income received by a corporation on obligations of the State of North Carolina and any of its cities, towns or counties is exempt from mcome taxes imposed by this state. History Note: Statutory' Authority G.S. 105-130.5; 105-262; Eff. February I, 1976; Amended Eff. April I, 1991. .0402 OBLIGATIONS OF OTHER ST.\TES Net interest income earned by a corporation on its investments in obligations issued by states and their political subdivisions other than the State of North Carolina, represents taxable income and is subject to this state's income tax. History Note: Statutory Authority G.S. I05-I30.5; 105-262; Eff. February 1, 1976; Amended Eff April 1. 1991. .0403 L.S. OBLIGATIONS (a) Net interest income earned on bonds, notes or other obligations of the Umted States or its pos-sessions is exempt from income taxation in this state so long as interest on obligations of the State of North Carolina and its political subdivisions is exempt from income ta.xes imposed. by the United States. (b) Net interest from obligations issued under the borrowing power of a federal land bank, a federal home loan bank, a federal intermediate credit bank. Government National .Mortgage Association, Farm Home Admrnistration, Fxport-Import Bank of the United States, Tennessee Valley Authority, banks for cooperatives. Student Loan Marketing Association, Federal Farm Credit Bank, Federal Financing Bank, Federal Savings and Loan Insurance Corporation and Commodity Credit Corporation is con-sidered to be interest from obligations of the United States and is tax exempt. Histor\- Note: Statutor,' Authoritv G.S. 105-130.5: 105-262; Eff Febman 1. 19^6: Amended Eff April I. 1991: October 23, 1977. SECTION .0700 - BL SINESS AND NONBUSFSESS EVCO.ME .0703 BUSINESS AND NONBUSINESS LSCO.ME The classification of income by the labels customarily given them, such as interest, rents, royalties, capital gains, is of no aid in determining whether that income is business or nonbusiness income. The gain or loss recognized on the sale of property, for example, may be business income or nonbusiness income depending upon the relation to the taxpayer's trade or business: (1) Rental income from real and tangible property constitutes business income when the rental of such property is a principal business activity of the taxpayer or the rental of the propert)' is related to or incidental to the taxpayer's principal business activity. (2) As a general rule, a gain or loss from the sale, exchange or other disposition of real or tangible or intangible personal property constitutes business income if the property while owned by the taxpayer was used to produce business income. However, the gam or loss will constitute non-business income providing: (a) such property was subsequently utilized pnncipally for the production of nonbusiness income for a period of at least three years prior to the disposition; and (b) such property- was reflected as nonbusiness on the corporate income tax returns filed for those years. (3) Interest income is business income il'the intangible with respect to which the interest was recei\ed arises out of or was created by a business activity of the taxpayer and in those situations where the purpose for acquiring the intangible is directly related to the business activity of the taxpayer. BSO 5:24 NORTH CAROLINA REGISTER March 15, 1991 FINAL RULES (4) Dividend income is business income when dealing in securities is a principal business activity of the taxpayer. Most other dividends are nonbusiness income. (5) Patent and copyright royalties are business income if the patent or copyright was created or used as an integral part of a principal business activity of the taxpayer. History Note: Statutory Authority G.S. 105-130.4; 105-262; Eff. February I. 1976; Amended Eff. April I, 1991; October 31. 1981. SFXTION .1800 - COMPUTING TAXABLE PERCENTAGES ON DIMDENDS .1801 GENERAL RULE (a) Dividends received from a corporation and stock owned in such corporation by a corporate shareholder taxable in this state shall be taxable to the extent herein provided. (b) After September 30 of each year, the Secretary of Revenue shall determine from the corporate income tax return filed during the year ending September 30 by each corporation required to file a re-turn during that period, the proportion or percentage of the entire net income or net loss of the cor-poration allocable to North Carolina under G.S. 105-130.4. In case a corporation has net income allocable to North Carolina and a net loss from all sources everywhere, or a net loss allocable to North Carolina and net income from all sources everywhere, such proportion or percentage shall be the same as the apportionment fraction or percentage required by G.S. 105-130.4. (c) For income tax purposes, a corporate shareholder in any corporation shall be allowed to deduct the same proportion or percentage of the dividends received by it from such corporation during its in-come year ending on or after September 30. Corporate shareholders shall be allowed to use the same percentage in determining the deductible portion of the fair market value of stock owned in such cor-poration for intangibles tax purposes. The reciprocal of this deductible percentage shaU be called "taxable percentage." (d) Dividends recei\ed from a corporation and stock owned in the corporation by a corporate shareholder taxable in this state shall be 100 percent taxable for income tax and intangibles tax purposes where the corporation does not allocate any of its income to North Carolina or is not taxable here, even though the corporation may own or control another corporation that allocates all or a part of its in-come to North Carolina. (e) For purposes of this Regulation, a return shall not be considered due from the filing corporation until the fifteenth day of the third month following the close of the fding corporation's income year. For example, the due date of the return of a corporation whose income year ends November 30 shall be February 15. An income year ending on any day other than the last day of the month shall be deemed to end on the last day of the calendar month ending nearest to the last day of the corporation's income year. History Note: Statutory Authority G.S. 105-130.7; 105-262; Eff. Februan' I, 1976; Amended Eff April I. 1991. .1802 NO RETURN FILED IN YEAR ENDED SEPTEMBER 30 (a) As a general rule and except as described below, no deduction shall be allowed during the year for any part of any dividend received by a corporate taxpayer from a corporation which filed no income tax retum with the Secretary of Revenue during such year. (b) When a newly incorporated domestic corporation does not file a retum during the first year of its operations because one is not due, the secretary shall declare that the taxable percentage of the corpo-ration for that year shall tentatively be zero. After the corporation files its first retum, a correct taxable percentage shall be determined from the retum and if it is materially different from the tentative taxable percentage previously determined, the secretary may use that percentage for the first year in redeter-mining the income tax and intangibles tax liabilities of the corporation's shareholders. The secretary shall notify the corporation, the intangibles tax division, the individual income tax division and the corporate income tax division of this change in taxable percentage so that necessary adjustments may be made in the income tax and intangibles tax retums of the corporation's shareholders. (c) When a newly domesticated foreign corporation does not file a retum during the first year of its operations because one is not due, the secretary shall declare that the taxable percentage of such cor-poration for that year shall tentatively be 100 percent. After the corporation files its first retum, a 5:24 NORTH CAROLINA REGISTER March 15, 1991 13S1 FINAL RULES correct taxable percentage shall be determined from that return and if it is materiaUy different from the tentative taxable percentage previously determined, the secretary- may use such percentage for the first year in redetermining the income tax and intangibles tax liabilities of the corporation's shareholders. The secretary shall notify the corporation, the intangibles tax division, the individual income tax divi-sion and the corporate income tax division of this change in taxable percentage so that necessar>' ad-justments may be made in the income tax and intangibles tax returns of the corporation's shareholders, (d) In case a corporation does not file a return during the current year because of an extension of its fding date, the secretary may tentatively use for the current year the taxable percentage of the corpo-ration as determined for the immediately preceding year. /Vftcr the corporation fdes the extended re-turn, a correct taxable percentage shall be determined from such return and if it is matenally ditferent from the tentative ta.xable percentage previously determined, the sccretars' may use that percentage in redetermining the income tax and intangibles tax liabilities of the corporation's shareholders. The sccretars' shall notify the corporation, the intangibles tax di\ision, the individual income tax di\ision and the corporate income tax division of this change in taxable percentage so that necessary adjust-ments may be made m the income tax and intangibles tax returns of the corporation's shareholders. Histon' ^ote: Slatulory Authority G.S. 105-130.7; 105-262; Eff. Febnmry 1, 1976; Amended Eff. April 1. 1991. .1803 lAVO RETURNS FILKD BY X CORPOR.VnON Dl RING n\TL\ E .MONTH PERIOD If a corporation files two income tax returns that are due during a year because of a change in its in-come year, the two returns shall be treated as one return in determining the proportion or percentage of such corporation's net income or net loss allocable to North Carolina under G.S. 105-13U.4. History Xole: Statutory- Authoritv G.S. 105-130.7; 105-262; Eff Februarv 1, 1976: .Amended Eff April 1, 1991. .1804 CHANCE FN NAME OR IN STATE OF INCORPORATION If there is a change only in the name of a corporation or in its state of incorporation, and the sur\i\ing corporation is the same operating entity that existed pnor to this change, the proportion or percentage of the corporation's net income or net loss allocable to North Carolina under G.S. 105-130.4 shall be determined from the return filed and due to be fded by the corporation during the year. History Note: Statutory .Authority G.S. 105-130.7; 105-262; Eff February 1, 19'7'6; Amended Eff. April 1. 1991. SECTION .2000 - EXTENSION OF IIMF FOR FILINC. RETl RN .2001 AUTOMATIC EXTENSION .2002 APPLIC.AI ION FOR AN ADDITIONAL EXTENSION History Sote: Statutory Authority G.S. 105-262: 105-263; Eff Februarv /. 1976: Amended Eff \ovembcr 1. 1987; October 23, 1977; Repealed Eff. April 1. 1991. .2004 APPLICATION FOR EXIENSION (a) .\n e.xtension of time to fde the franchise and income tax return may be granted for se\'en months providmg the full amount of franchise tax and income tax anticipated to be due is paid with the timely fded extension application. Ihe extension wdl be granted automatically pro\ided: ( 1) the total tax is remitted with the application form; and (2) the corporation's records retlect no delinquent returns or outstanding tax habdity. (b) Form CD-419 is the application for extension form that must be fded before an extension of time to fde the return can be granted. The application should be completed in duphcate. I'he original should be fded with the corporate income and franchise tax di\ision on or before the 15th da\- of the third month following the close of the income year and the duplicate copy attached to the return w hen 1582 5:24 NORTH CAROLINA REGISTER March 15, 1991 FINAL RULES filed. An approved copy of the application will not be returned to the taxpayer. Payment of tax is required as follows: Franchise Tax - One hundred percent of the amount of franchise tax e.xpected to be due for the taxable year must be paid with the extension application filed. Income Tax - One hundred percent of the amount of income tax expected to be due after deducting estimated income tax payments made during the corpo-ration's taxable year must be paid with the extension application filed. History Note: Statutory Authority G.S. 105-262; 105-263; Eff. April I, 1991. SECTION .2100 - DISSOLUTIONS AND WITHDRAWALS .2101 DISSOLUTIONS (a) The "Business Corporation Act" provides for the dissolution of corporations immediately upon the effective date of filing the articles of dissolution with the Secretary of State. Although a tax clear-ance is no longer a part of the Secretary' of State's dissolution process, this in no way relieves the cor-poration of its liability to file all tax reports and returns due and pay all taxes due the Department of Revenue. The Department will continue to notify a corporation of any unfdled tax requirements. (b) After the end of the year in which dissolution occurs, a dissolved corporation is not subject to the annual franchise tax unless the corporation engages in business activities not appropriate to winding up and liquidating its business and affairs. (c) A corporation which has been suspended pursuant to G.S. 105-230 for failure to meet tax re-quirements and which has not been reinstated will be dissolved automatically at the end of five years from the date of suspension pursuant to G.S. 55-114(4). Corporations that intend to dissolve in this manner (i.e., by nonpayment of franchise tax) should notify the Revenue Department in writing to the following effect: that they are out of business; that they have disposed of all of their assets; and that they desire to be dissoKed by suspension for nonpayment of franchise tax. It should be pointed out, however, that suspension or dissolution under G.S. 55-114(4) in no way relieves a corporation of franchise tax liability when any property remains or where any corporate rights whatsoever are exer-cised. History Note: Statutory Authority G.S. 55-131; 55-144; 105-230; 105-262; Eff. February I, 1976: Amended Eff. April I, 1991. .2102 WITHDR.AWALS (a) Before a foreign corporation is permitted to withdraw its certificate of authority to do business in North Carolina, it must file all tax reports and returns due and pay all taxes due. The Revenue De-partment is required to make a certification of such fact to the Secretary' of State before withdrawal is permitted. The same general procedure followed with respect to dissolution, of notifying a corporation of any unfilled tax requirements, will also be followed for corporations withdrawing from North Carolina. (b) A corporation which is dissohing or withdrawing is required to file an income tax return for the then current year within 75 days after the close of business in this state. In this final return, the cor-poration must include in income any unrealized, deferred or unreported profit from installment sales and pay the tax due with such return before its dissolution or withdrawal is approved. History Note: Statutory Authority G.S. 55-131; 55-144; 105-230; 105-262; Eff. February I, 1976; Amended Eff April I, 1991. SECTION .2400 - DOMESTIC INTERN.ATIONAL SALES CORPORATION .2405 EARNrSGS OE DISC NOT PREMOUSLY TAXED History Note: Statutory Authority G.S. 105-130.1; 105-130.6; 105-130.15: 105-130.16; 105-262; Eff. November 1, 1984; 5:24 NORTH CAROLINA REGISTER March 15, 1991 1383 FINAL RULES Repealed Eff. April I. 1991. CHAPTER 6 INDIMDL AL INCOME TAX DIMSION SLBCHAP lER 6B - INDIVIDUAL INCOME TAX SECTION .0100 - FILESG INDIMDLAL INCOME TAX RETURNS .0116 DEDUCTIONS FROM FEDERAL TAXABLE EVCOME Federal taxable income must be decreased by the following deductions to the extent the amounts are included in Federal gross income: (Ij Interest upon obligations of the United States or its possessions; Interest earned on obligations that are merely backed or guaranteed by the United States Gov-ernment will not qualify for deduction from an individual's income. The deduction from income wLU not apply to distributions which represent gain from the sale or other disposition of the secu-rities, nor to interest paid in connection with repurchase agreements issued by banks and savings and loan associations. (2) Interest on bonds, notes, and other obUgations of the State of North Carohna or any of its poh-tical subdi%isions; (3) Interest on obhgations and gain from the sale or disposition of obligations if North Carolina law under which the obUgations were issued specifically exempts the interest or gain; (4) Social Security benefits received under Title II of the Social Security Act and Railroad Retirement benefits received under the Railroad Retirement .Act of 1937; (5) Refunds of State, local, and foreign income taxes; (6) Up to four thousand dollars ($4,000) in retirement benefits from one or more Federal, state, or local government retirement plans; (7) Up to two thousand dollars ($2,000) in retirement benefits from one or more private retirement plans; (aj If an mdividual receives Federal, state, or local government retirement benefits and also receives other qualified retirement benefits, the total deduction is limited to four thousand dollars ($4,000). For married couples filing a joint return, the ma.ximum dollar amount of retirement benefits that may be deducted from Federal taxable income appUes separately to the benefits received bv each spouse, so that the maximum deduction on a joint return is eiaht thousand doUars ($8,000). (b) If an individual received retirement benefits during the year from one or more private retirement plans other than state, local, or Federal go\emment retirement plans, he may deduct the amount received or two thousand dollars ($2,000), whichever is less. Married individuals filing a joint return where both received such retirement benefits may each deduct up to two thousand dollars ($2,000) for a potential total deduction of four thous:md dollars ($4,000). (c) RctLrcnient benefits" are amounts paid to a former employee or to a benefiaan,' of a former employee under a written retirement plan established by the employer to provide payments to an employee or beneficiar\' after the end of the employee's employment with the employer where the right to receive the pas ment is based upon the employment relationship. For self-employed Lndi\'iduals, retirement benefits are amounts paid to an indi\idual, or beneficiary under a written retirement plan established by the indi\idual to pro\ide payments after the end of self-employment. Retirement benefits also include amounts received from an indi\idual retirement account or from an individual retirement annuity (IRA), both of which are described in Section 408 of the Internal Revenue Code. An individual is not required to have ceased employment to qualify for the two thousand dollar ($2,000) deduction for distributions from an individual retirement account or an individual retirement annuity. (dj The deduction for retirement benefits is allowed only to the extent the benefits are included in federal gross income. If an mdividual elects to roll-over the distribution from his employer's plan or from his individual retirement account, no deduction is allowed since the amount rolled over is not included in gross income. (e) A change in the structure of a corporate employer which causes a distribution to be paid to the employee from the emploNcr's retirement plan does not entitle the employee to claim the de-duction for retirement benefits from such distnbution. For example, Company A is merged with Company B. An employee of A continues to work for the merged company. During 1989, the employee received a distribution of five thousand dollars ($5,000) representing his total credit US4 5:24 NORTH CAROLINA REGISTER March 15, 1991 FINAL RULES in the non-contributory retirement plan of Company A. The employee would not be entitled to the two thousand dollar ($2,000) deduction since he had not ceased employment. (f) Since short-term disability benefits from the Disability Income Plan of North Carolina adminis-tered for the benefit of North Carolina teachers and State employees are not paid to a former employee under a retirement plan after the end of the employee's employment, the benefits are not subject to the four thousand dollar ($4,000) deduction from Federal taxable income. Long-term disability benefits are payable after the conclusion of the short-term disability period or after salary continuation payments cease, whichever is later. Recipients of long-term disa-bility benefits under the Disability Income Plan of North Carolina are former employees and they are entitled to the four thousand doUar ($4,000) deduction from Federal taxable income. (g) Benefits paid to Federal civil service employees who become disabled prior to becoming age 60 upon separation from service are paid to a former employee under a retirement plan after the end of the employee's employment and are subject to the four thousand doUar ($4,000) de-duction from Federal taxable income. (h) Sur\ivors of a member of the armed forces who receive benefits from the Retired Serviceman's Family Protection Plan or the Survivor's Benefits Plan as the result of taking a reduction in re-tirement pay are subject to the deduction of up to four thousand doUars ($4,000) from Federal taxable income; (8) The amount of North Carolma inheritance tax paid that is attributable to an item of income in respect of a decedent. The deduction from Federal taxable income is determined by multiplying the amount of North Carolina inheritance tax paid on all property transferred to the particular beneficiary, less the North Carolina inheritance tax paid if the item of income in respect of a decedent had not been included, by a fraction, the numerator of which is the income in respect of a decedent the beneficiary in-cluded in Federal gross income, as adjusted, and the denominator of which is the total income in respect of a decedent transferred to the beneficiary'; (9) Income earned by an enrolled member of the Eastern Band of Cherokee Indians or other federally recognized tribes if such income is derived from acti\ities on the Cherokee reservation while the member resided on the reservation. Histoiy Note: Statutory Aiithoritv G.S. /05- /34.6(b): 105-262; Eff. June I. 1990: Amended Eff. April I. 1991. SECTION .3500 - PARTNERSHIPS .3513 NONRESIDENT PAR1N.ERS (a) When an established business in North Carolina is owned by a partnership having one or more nonresident members, the managing partner is responsible for reporting the distributive share of the income of each nonresident partner and is required to compute and pay the tax due for each nonresi-dent partner. The tax rate is six percent of the nonresident partner's share of income up to twelve thousand seven hundred fifty dollars ($12,750), plus seven percent of the income over twelve thousand seven hundred fifty dollars ($12,750). The manager is authorizxd by statute to withhold the tax due from each nonresident partner's share of the partnership net income. Payment of the tax on behalf of nonresident corporate partners does not relieve the corporation from filing corporate income tax and franchise tax returns; however, credit for the tax paid by the managing partner may be claimed on the corporate returns. Although a partnership may treat guaranteed payments to a partner for services or for use of capital as if they were paid to a person who is not a partner, such treatment is only for pur-poses of determining its gross income and deductible business expenses. For other tax purposes, such guaranteed payments are treated as a partner's distributive share of ordinar\' income. In determining the allowable North Carolina deductions from Federal taxable income, do not include a partner's sal-ary, interest on a partner's capital account, partner relocation and mortgage interest differential pay-ments, or payments to a retired partner regardless of whether they were determined without regard to current profits. These types of payments are treated as part of the partner's share of the partnership income. A nonresident partner is not required to file a North Carolina individual income tax return when the only income from North Carolina sources is the nonresident's share of income from a part-nership doing business in North Carolina and the manager of the partnership has reported the income of the nonresident partners and paid the tax due. A nonresident partner may file an individual income 5:24 NORTH CAROLINA REGISTER March 15, 1991 1385 FINAL RULES tax return and claim credit for the tax paid by the manager of the partnership if the payment is projjerly identified on the individual income tax return. (b) If a partnership has one or more nonresident partners and is operating in one or more states other than North Carolina, the partnership's net income attributable to North Carolina for the purpose of dctcnnining the North Carolina income tax liability of a nonresident partner must be determined by multiplying the total net income of the partnership by the apportionment percentage computed in Schedule B of Form D-403. This means that in the allocation of net income of a nonresident partner to North Carolina the applicable allocation formula prescribed for corporations is used. This allocation of income does not affect the reporting of partnership income by the resident partner because he is taxable on his share of the net income of the partnership whether or not any portion of it is attributable to another state or country'. Iliston Note: Statutory Authoritv G.S. I05-I34.5(d): 105-154; 105-262; Eff. February I. 1976; Amended Eff. April I, 1991; Febnmry I. 1991; December I. 1990; June I, 1990. F^S6 5:24 i\ORTH C.AROLIN.A REGISTER March 15, 1991 FINAL RULES NORTH CAROLINA ADMINISTRATrVT CODE LIST OF RULES CODIFIED MARCH 1991 AGENCY DEPARTMENT OF ADMINISTRATION 1 NCAC 4G .0217 6B .0212 ACTION TAKEN Amended Adopted DEPARTMENT OF ECONOMIC AND COMMLNITY DE\ELOPMENT NCAC IJ .0102 .0201 .0501 18 .0304 .0306 DEPARTMENT OF CORRECTION Amended Amended Adopted Amended Amended NCAC 2F .0604 DEP.\RTMENT OF HUMAN RESOl RCES 10 NCAC 3C 3Ii 3R .1901 .1902 - .1904 - .1910 .1912 .1913 - .1915 .1916 .1918 .1922 .1926 .0107 .0108 .0315 .0505 .0507 .0508 - .0510 .0511 .0709 .0711 .1108- .1501 .1612 .0317 .1113 .1115- .1117 .1118 .1119 .1120 1903 1905 1914 0509 1109 :i6 Amended Amended ** Amended Amended ** /Vmended ** Amended Repealed ** Amended Amended ** Amended Amended Amended Repealed ** /Vmended Amended ** Amended ** Amended Repealed Amended ** Amended Amended ** Adopted ** Adopted ^'Vmended Amended Amended ** Amended ** Amended Amended ** Amended Amended ** Amended 5:24 NORTH CAROLINA REGISTER March 15, 1991 1387 FINAL RULES .1124 14C .1147 14M .0601 .0701 42B .0902 - .1302 45 47B .0404 • 50B .0407 (IF I\Sl RANGE ** Adopted * Correction * Correction * Correction .0903 Repealed Amended * Correction .0405 /Vmended Amended 11 NCAC 12 .0904 +* Adopted AND N ATI RAL RESOURCES ** Amended ** Amended Amended ** /Vmended /Vmended ** Amended Amended /Vmended Amended ** Amended /Vmended /Vmended Amended Amended /Vmended Amended Amended /Vmended Amended /Vmended yVmendcd /Vmended ** /Vmended * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction * Correction liSS 5:24 NORTH CAROLINA REGISTER March 15, 1991 OEl'ARIMEN [ OF EWIRONMENT, HEALTH, 15A NCAC 2B .0104 .0211 .0212 .0303 2D .0901 - .0902 .0912- .0913 .0925 - .0926 .0928 - .0930 .0933 .0943 711 .1103 .1203 .1303 .1403 .1503 .1603 .1703 .1803 .1903 7J .0204 .0404 - .0406 13B .1202 .1204 18A .0101 .0108 .0203 .0301 .0401 .0420 .0429 .0501 .0601 .0612- .0613 .0701 .0703 - .0705 .0801 .1001 .1020 .1301 .1311 .1317 .1320- .1321 .1406 FINAL RULES .1410 * Correction .1417 * Correction .1805 -.1806 * Correction .1814 * Correction .1818 * Correction .1956 * Correction .2605 - .2609 * Correction .2612 * Correction .2615 * Correction .2617 * Correction .2623 * Correction .2634 - .2636 * Correction .2638 * Correction .2643 * Correction 18B .0101 * Correction .0104 * Correction .0106 * Correction .0203 - .0204 * Correction .0207 - .0208 * Correction ISC .0102 * Correction .0201 * Correction .0303 * Correction .0307 * Correction .0401 - .0403 * Correction .0405 * Correction .0706 * Correction .0802 - .0804 * Correction .0907 * Correction .1 106 * Correction .1203 * Correction .1301 * Correction .1502 * Correction .1505 * Correction .1507 -.1508 + Correction .1510 * Correction .1512 -.1513 * Correction .1515 - .1516 * Correction .1519 * Correction .1522 -.1523 Correction .1525 * Correction .1534 * Correction .1601 - .1603 * Correction .1605 * Correction .1608 * Correction .1612 -.1613 * Correction .1802 + Correction .1804 * Correction .1902 * Correction .1906 * Correction .1911 * Correction ISD .0403 Amended 19A .0102 * Correction .0201 + Correction .0203 * Correction .0301 * Correction .0403 Correction .0405 * Correction .0501 - .0503 * Correction .0602 * Correction 5:24 NORTH CAROLINA REGISTER March 15, 1991 13S9 FINAL RULES 19C .0102 * Correction 19D .0103 * Correction .0203 + Correction .0405 - .0408 + Correction 19F .0103 * Correction 19H .0301 * Correction .0907 * Correction 191 .0105 * Correction 20D .0201 - .0207 * Correction .021 1 * Correction .02 13 -.02 15 * Correction .0219 - .0220 * Correction .0223 * Correction .0227 * Correction .0229 - .0230 * Correction 21 B .0108 * Correction .0204 - .0205 * Correction 21 C .0101 * Correction .0103 -.0104 * Correction .0201 * Correction .0204 - .0205 * Correction .0301 - .0303 * Correction .03 10 -.03 11 * Correction .0402 + Correction 21D .0706 Correction .0904 * Correction .1003 * Correction 21E .0104 -.0107 * Correction .0303 * Correction .0305 - .0306 * Correction .0309 - * Correction 21F .0301 - .0302 * Correction .0401 * Correction .0404 - .0405 * Correction .0410 * Correction .0501 * Correction .0505 - .0508 * Correction .0510 -.0514 * Correction .0603 * Correction .0801 - .0803 * Correction .1009 * Correction .1012 + Correction 21G .0103 - .0105 * Correction .0206 * Correction .0403 Correction .0405 - .0406 * Correction .0504 * Correction .0507 - .0509 * Correction 21H .0110 * Correction .0113 * Correction .01 15 -.01 IS * Correction .0203 * Correction .0209 * Correction .0303 * Correction .0311 * Correction 23 .0308 - .0309 * Correction 25 .02 10 -.02 13 * Correction SECRKIAR^ Ol S lATE 1^90 5:24 SORTH CAROLINA REGISTER March 15, 1991 FINAL RULES NCAC .1901 .1902- .1903 .1904- .1906 BOARD OF MEDICAL EXAMINERS 21 NCAC 32B .0101 .0315- .0316 32N .0001 - .0005 .0004 MIDWIFERY JOINT COMMITTEE 21 NCAC 33 .0006 BOARD OF Nl RSIN G 21 NCAC 36 .0501 - .0503 .0506 BOARD Ol PHARMACY 21 NCAC 46 .2108 OFFICE OF STATE PERSONNEL NCAC lA .0005 IB .0436 ID .0510 .0707 ** Adopted Adopted ** Adopted ** Amended ** Adopted Adopted ** Adopted Adopted Adopted Adopted Adopted Adopted ** Amended /Vmended ** Amended 5:24 NORTH CAROLINA REGISTER March 15, 1991 1391 ARRC OBJECTIONS I he Administrative Rules Review Commission (ARRC) objected to the following rules in accord-ance with G.S. I43B-30.2(c). State agencies are required to respond to ARRC as provided in G.S. 143B- 30. 2(d). ECONOMIC AND COMML^NITY DEVELOPMENT Hazardous Waste Management Commission 4 NCA C IS .0309 - Final Site ENTIRONMENT, HEALTH, AND NATURAL RESOURCES Adult Health J5A NCAC I6A .0804 - Financial F.ligibilitv ISA NCAC I6A .0806 - Billing the HIV Health Seryices Program Coastal Management ISA NCAC 7J .0409 - Civil Penalties ISA NCAC 7J .1109 - Permit Fee Environmental Health ISA NCAC I8C .0102 - Definitions ISA NCAC ISC .1532 - Variances and Fxemptions ISA NCAC ISC .1534 - Max Contaminant Levels for Coliform Bacteria ISA NCAC ISC .2001 - General Requirements ISA NCAC ISC .2002 - Disinfection ISA NCAC ISC .2003 - Filtration ISA NCAC ISC .2004 - Analytical and Monitoring Requirements ISA NCAC ISC .2005 - Criteria for Avoiding Filtration Marine Fisheries ISA NCAC 3C .0311 - Cancellation Agency Revised Rule ISA NCAC 30 .0203 - Shellfish Lease Application Processing Agency Revised Rule Wildhfe Resources Commission ISA NCAC IOH .0302 - Minimum Standards Agency Revised Rule ARRC Objection I / 18/91 ARRC Objection l!IS:9l ARRC Objection 1118/91 ARRC Objection 1/ 18/91 ARRC Objection 1118/91 ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC Objection Objection Objection Objection Objection Objection Objection Objection 10/18/90 10/18190 10/18/90 10/18/90 10/18/90 10' 18190 10/18/90 10/ IS; 90 ARRC Objection 9:20 90 Obj. Removed 10/18:90 ARRC Objection 8^16/90 Obj. Removed 9/20/90 ARRC Objection 9,20/90 Obj. Removed 10/ IS/90 1392 5:24 NORTH CAROLINA REGISTER March 15, 1991 ARRC OBJECTIONS HUMAN RESOURCES Facility Services /O NCAC 3V .0303 - Insurance Required Individual and Family Support /O NCAC 42B .1201 - Personnel Requirements 10 NCAC 42C .2001 - Qualifications of Administrator 10 NCAC 42C .2002 - Qualifications of Supervisor- in-Charge JO NCAC 42C .2006 - Qualifications of Activities Coordinator JO NCAC42C .330J - Existing Building JO NCAC 42D .J40J - Qualifications of Administratorj Co-Administrator rSSURANCE Life: Accident and Health Division // NCAC J 2 .0904 - Requirements for Utilization Review Agency Revised Rule LICENSING BOARDS AND COMMISSIONS Medical Examiners 2 J NCAC 32M .0007 - Termination ofNP Approval Nursing, Board of 2/ NCAC 36 .02J7 - Revocation, Suspension, or Denial of License No Response from Agency 2 J NCAC 36 .0504 - Certificate of Registration 2 J NCAC 36 .0505 - General and Administrative Provisions 2 J NCAC 36 .0507 - Fees Physical Therapy 2 J NCAC4SC .0J02 - Responsibilities Agency Returned Rule Unchanged 2 J NCAC4SC .050 J - Exemption for Students Agency Returned Rule Unchanged ARRC Objection JJ/J4I90 ARRC ARRC ARRC ARRC ARRC ARRC Objection Objection Objection Objection Objection Objection JJJ8I9J JI18I9J J 1 1819 J Jll8i9J J1I14J90 JJIJ4I90 ARRC Objection J 2120190 Obj. Removed 11J8\9J ARRC Objection JJIJ4J90 ARRC Objection J2/20/90 J/J8I91 ARRC Objection 1118/91 ARRC Objection 1118,91 ARRC Objection 1118/91 ARRC Objection 9120190 No Action 10/18/90 ARRC Objection 9/20/90 No Action 10/18190 Plumbing and Heating Contractors 21 NCAC 50 .1203 - Disposition of Petitions 21 NCAC 50 .1207 - Request to Participate SECRETARY OF STATE Securities Division 18 NCAC 6 .J2J0 - Securities Exchgs'Autod Quot. Sys. Approved/Admin Agency Responded to Objection ARRC Objection JJiJ4''90 ARRC Objection J J/ 14/90 ARRC Objection J 2/20:90 No .Action 1/18/91 5:24 NORTH CAROLINA REGISTER March 15, 1991 1393 ARRC OBJECTIONS STATE PERSOVsEL 25 SCAC IB .0/07 - Personnel Commission Meetings 25 SCAC IB .0108 - Commission Staff 25 XCAC IB .0109 - Commission Actions 25 XCAC IB .0110 - Motions 25 .XCAC IB .Oil I - Voting 25 SCAC IB .0112 - .Abstention 25 SCAC IB .0113 - Duties of the Chairman 25 SCAC IB .0114 - Order of Business 25 SC.4C IB .0115 - Special .Meetings \C.4C IB .01 16 - Duties of Chairman Bet^'een .Meetings of the Comm \C.4C IB .0117 - Standing Special Committees XCAC IB .0118 - Minutes \C.-iC IB .0119 - Sotice of Commission Action \'C.4C IB .0120 - .4ppointment of Vice-Chairman Agency Withdrew Rules .0107 . ,0120 25 .\C.4C ID .0509 - Severance Salary- Continuation 25 SCAC IL .0201 - Purpose 25 SCAC IL .0202 - Policy- Agency IVithdreiv Rules .0201 - .0202 25 25 25 25 ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC ARRC Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection Objection 9 20 90 9 20:90 9 20:90 9 20 90 9 20 90 9 20 90 9:20:90 9 20 90 9,20 90 9 20 90 9 20 90 9.20 90 9^20 90 9 20 90 10 18 90 ARRC Objection I 18 91 ARRC Objection 9 20 90 ARRC Objection 9.20 90 10. 18 90 1394 5:24 \ORTH CAROLINA REGISTER March 15, 1991 RULES INVALIDA TED BY JUDICIAL DECISION 1 his Section of the Register lists the recent decisions issued by the North Carolina Supreme Court. Court of Appeals, Superior Court {when available), and the Office ofAdministrative Hearings which invalidate a nde in the North Carolina Administrative Code. 10 NCAC IB .0202(c) - REQUEST TOR DETERMINA TIO^' Thomas R. West, Administrative Law Judge with the Office of Administrative Hearings, declared Rule 10 NCAC IB .0202(c) void as applied in New Hanover Memorial Hospital, Inc.. Petitioner v. N.C Department of Human Resources, Division of Facility Services, Certificate of Need Section, Respondent (90 DHR 0792). 10 NCAC IB .0202(c) - REQUEST TOR DETERMINA TION Brenda B. Becton, Administrative I^w Judge with the Office of Administrative Hearings, declared Rule 10 NCAC IB .0202(c) void as applied in High Point Regional Hospital, Inc., Petitioner v. Department of Human Resources, Di\'ision of Facility Services. Certificate of Need Section, Respondent (90 DHR 0770). 10 NCAC 3R .0317(g) - UTTHDRAWAL OTA CTRTITICATE Robert Roosevelt ReiUy, Jr., Administrative Law Judge with the Office of Administrative Hearings, declared Rule 10 NCAC 3R .0317(g) \'oid as applied in Dawn Health Care, a North Carolina General Partnership, Petitioner v. Department of Human Resources, Certificate of Need Section, Respondent (90 DHR 0296). nj .\CAC 3R .0317(g) - WITHDRA IVAL OT CERTITICA TE Michael Rivers Morgan. Administrative Law Judge with the Office of Administrative Hearings, de-clared Rule 10 NCAC 3R .0317(g) void as applied in Autumn Corporation, Petitioner v. N.C. Depart-ment of Human Resources, Division of Facility Services, Certificate of Need Section. Respondent (90 DHR 0321 and 90 DHR 0318). 10 NCAC 261 .0101 - PURPOSE: SCOPEjNOTICE OT CHANGE IN LEVEL OT CARE 10 NCAC 261 .0102 - REQUESTS TOR RECONSIDERA TION AND RECIPIENT APPEALS 10 NCAC 261 .0104 - TOR.MAL APPEALS Thomas R. West, Administrative Law Judge with the Office of Administrative Hearings, declared Rules 10 NCAC 261 .0101, 10 NCAC 261 .0102^ and 10 NCAC 261 .0104 void as apphed in Linda Allred. Petitioner v. North Carolina Department of Human Resources, Division of Medical Assistance, Re-spondent (90 DHR 0940). 10 NCAC 42W .0003(c) - COUNTY DEPT OT SOCIAL SERVICES RESPONSIBILITIES 10 NCAC 42W .0005 - REPORTING CASES OF RAPE AND INCEST The North Carolina Court of Appeals, per Judge Robert F. Orr, declared Rules 10 NCAC 42W .0003(c) and 10 NCAC 42W .0005 void as apphed m Rankin Whittinglon. Daniel C Hudgins, Dr. Takey Crist, Dr. Gwendolyn Boyd and Planned Parenthood of Greater Charlotte. Inc.. Plaintiffs v. The North Carolina Department of Human Resources. David Flaherty, in his capacity as Secretary of the North Carolina Department of Human Resources, The North Carolina Social Services Commission, and C Barry McCarty, in his capacity as Chairperson of the North Carolina Social Services Commission, De-fendants [100 N.C. .^pp. 603, 398 S.E.2d 40 (1990)]. 5:24 NORTH CAROLINA REGISTER March 15, 1991 1395 NORTH CAROLINA ADMIMSTRATIVE CODE CLASSIFICATION SYSTEM The Norlh Carolina Administraiive Code '^NCACj has four major subdivisions of rules. Two of these, titles and chapters, are mandatory. The major subdivision of the NCAC is the title. Each major department in the North Carolina executive branch of government has been as-signed a title number. Titles are further broken down into chapters which shall be numerical in order. The other two, subchapters and sections are optional subdivisions to be used by agencies when appropriate. TITLE/MAJOR DFV ISIONS OF THE NORTH CAROLES A ADMESISTRATrV E CODE riTLE DEPARTMENT LICENSING BOARDS CHAPTER 1 Administration Architecture 2 2 Agriculture Auctioneers 4 3 Auditor Barber Examiners 6 4 Economic and Community Certified Pubhc Accountant Examiners 8 Development Chiropractic Examiners 10 5 Correction General Contractors 12 6 Council of State Cosmetic Art Examiners 14 7 Cultural Resources Dental Examiners 16 8 Elections Electrical Contractors 18 9 Governor Foresters 20 10 Human Resources Geologists 21 11 Insurance Hearing .Aid Dealers and Fitters 22 12 Justice Landscape /Vrchitects 26 13 Labor Landscape Contractors 28 I4A Crime Control and Public Safety Marital & Family Therapy 31 I5A Environment, Health, and Natural Medical Examiners 32 Resources Mid\vifer\" Joint Committee 33 16 Public Education Mortuan." Science 34 17 Revenue Nursing 36 18 Secretary of State Nursmg Home Administrators 37 19A Transportation Occupational Therapists 38 20 Treasurer Opticians 40 *21 Occupational Licensing Boards Optometr>" 42 22 Administrati\'e Procedures Osteopathic Examination and 44 23 Community Colleges Registration 24 Independent Agencies Pharmacy 46 25 State Personnel Physical Therapy Examiners 48 26 Administrative I learings Plumbing and Heating Contractors 50 Podiatr>- Examiners 52 Practicing Counselors 53 Practicing Psychologists 54 Professional Engineers and Land Sur\e\ors 56 Real Estate Commission 58 Refrigeration Examiners 60 Sanitarian Examiners 62 Social Work 63 Speech and Language Pathologists and 64 Audiologists \'eterinar\- Medical Board 66 Note: Title 21 contains the chapters of the various occupational licensing boards. 1396 5:24 NORTH CAROLINA REGISTER March 15, 1991 CUMULA TIVE INDEX CVMULA TIVE INDEX (April 1990 - March 1991) 1990 - 1991 Pases Issue 1 - 151 1 - April 152 - 235 2 - April 236 - 285 3 - May 286 - 312 4 - May 313 - 407 5 - June 408 - 473 6 - June 474 - 513 7 - July 514 - 603 8 - July 604 - 635 9 - August 636 - 723 10 - August 724 - 791 11 - September 792 - 859 12 - September 860 - 895 13 - October 896 - 956 14 - October 957 - 1009 15 - November 1010 - 1059 16 - November 1060 - 1106 17 - December 1107 - 1176 18 - December 1177 - 1214 19 - Januar\' 1215 - 1244 20 - January 1245 - 1302 21 - February 1303 - 1322 22 - February 1323 - 1366 23 - March 1367 - 1400 24 - March AO - Administrative Order AG - Attorney General's Opinions C - Correction FR - Fmal Rule GS - General Statute JO - Judicial Orders or Decision AI - Miscellaneous NP - Notice of Petitions PR - Proposed Rule SO - Statements of Organization TR - Temporary Rule ADMrsISTRATION Auxiliar)-- Ser\-ices, 860 PR, 1328 PR State Property and Construction, 411 PR ADMIMSTRAXrV E HEARHsCS Rules Division, 792 PR 5:24 NORTH CAROLINA REGISTER March 15, 1991 1397 CUMULA TIVE INDEX Af.RICl LTLRE Markets, 737 PR Plant Consen-ation Board, I PR, 1303 PR Plant Industry', 739 PR, 1248 PR State Fair, 737 PR, 1248 PR Structural Pest Control Committee, 7 PR COMMl^n V COLLEGES (Community Colleges, Department of, 1031 PR CORRECTION Division of Pnsons, 762 FR, 867 FR, 938 FR. 1035 FR, 1274 FR CRLME CONTROL AND PUBLIC SAFETY State Hmhwav Patrol, 53 PR, 804 I'R Butner PubUc Safety Division, 419 PR Victim and Justice Services, 1374 PR ECONOMIC AND COMMLAITV DEVELOPMENT Bankinsj Commission, 16 PR. 1062 PR, 1108 PR Community Assistance, 25 PR, 317 PR, 1110 PR Credit Union, 317 PR. 860 PR, 1251 PR Encrev Division, 1013 PR HazaVdous Waste Manaaement, 742 PR, 1109 PR Milk Commission, 24 PR. 741 PR ENVIRONMENT, HEALTH, AND NATl RAL RESOURCES Coastal Manaiicment, 136 PR, 292 PR, 707 PR, 979 PR, 1271 PR En\u-onmental Manaizement, 54 PR, 193 PR, 420 PR, 542 PR, 706 PR, 744 PR, 912 PR, 1019 PR, 1121 PR, 1185 PR. I329 PR Health Scr%ices, 190 PR. 565 PR, 816 PR, 860 PR, 1123 PR, 1188 PR Land Resources, 744 PR Manne Fishenes, 63 PR, 484 PR, 805 PR State Registrar, 1221 PR Wastewater Treatment Plant Operators Certification Commission, 551 PR Water Treatment F'acilitv Operators Board of Certification, 621 PR, 983 PR, 1272 PR XN'ildlife Resources and Water Safetv, 137 PR, 206 PR, 293 PR, 349 PR, 438PR, 563 PR, 748 PR, 815 PR, 924 PR, 1020 PR, 1074 PR, 1186 PR, 1220 PR, 1305 PR, 1334 PR FINAL DECISION I LITERS Voting Rights Act, 241, 286, 316, 605, 638, 792, 957, 1011, 1061, 1107,1246, 1327, 1370 FINAL RULES List of Rules Codified, 143 FR, 226 FR, 302 FR, 463 FR, 587 FR, 710 FR,842 FR, 944 FR, 1047 FR, 1166 FR. 1230 1-R, 1308 FR, 1387 FR GO\LRNOR/LT. (iOVERNOR Fxecutne Orders. 236, 313, 4US, 474, 514, 604, 636, 724, 896, 1010, 1060, 1245, 1326 HIMAN RESOURCES Aizme, Division of. 704 PR Druii Commission. 870 FR, 939 FR Facilitv SerMces. 516 PR. 702 PR. 958 PR, 1116 PR. 1216 PR, 1251 PR, 1371 PR Hcahh Ser\ices, 152 PR, 245 PR Medical Assistance, 191 PR, 911 PR, 1018 PR, 1328 PR Mental He;i]th. Developmental DisabiHties and Substance Abuse Services, 29 PR, 318 PR, 475 PR, 898 PR, 121') PR Services lor the Blind. 412 PR Ser\ices for the Deaf and the Hard of Hearinii, 1065 PR li9H 5:24 NORTH CAROLINA REGISTER March I\ I99I CUMifLA TIVE INDEX Social Sendees, 247 PR, 607 PR, 976 PR, 1262 PR Water Treatment Facility Operators Board of Certification, 27 PR Youth Ser\'ices, 261 PR, 1268 PR CSSLRANCE Actuarial Services Division, 480 PR, 1374 PR Admission Requirements, 1220 PR Agent Ser\'ices Division, 321 PR, 520 PR Engineering and Building Codes, 793 PR, 1371 PR Financial Evaluation Division, 342 PR, 525 PR Fire and Casualty Division, 335 PR, 478 PR, 796 PR Life: Accident and Health, 264 PR, 287 PR, 529 PR, 798 PR Medical Database Commission, 1120 PR JUSTICE Attorney General, Office of the, 192 PR, 273 PR Criminal Justice Education and Training Standards Commission, 704 PR, 1178 PR Sheriffs' Standards Division, 608 PR LABOR Migrant Housing, 1303 PR LICENSLSG BOARDS Architecture, Board of, 1162 PR Auctioneers Commission, 1093 PR Certified Public Accountant Examiners, 983 PR Cosmetic Art Examiners, Board of, 355 PR, 708 PR, 927 PR, 1335 PR Dental Examiners, Board of, 1 196 PR Electrical Contractors, Board of Examiners of, 356 PR Landscape ^Vrchitects, Board of, 1273 PR Medical Examiners, Board of, 207 PR, 838 PR, 862 PR, 1222 PR, 1323 C, 1367 C, 1374 PR Midwifer>' Joint Committee, 994 PR Mortuary Science, Board of, 749 PR, 1337 PR Nursing, Board of, 300 PR, 496 PR, 994 PR, 1096 PR, 1 199 PR Nursing Home Administrators, Board of, 750 PR, 1203 PR Opticians, Board of, 1375 PR Pharmacy, Board of, 1031 PR Physical Therapy Examiners, Board of, 443 PR Plumbing and Fleating Contractors, Examiners, 621 PR, 1204 PR Practicing Psychologists, Board of, 755 PR Real Estate Commission, 625 PR, 863 PR, 1341 PR NOTICE OAH, Change of Address, 1215 NOTICE OF PETITION Municipal Incorporation, 1177 PLBLIC EDUCATION EIementar>' and Sccondar>', 141 PR, 275 PR, 351 PR, 1028 PR, 1160 PR, 1334 PR REVENUE Corporate Income and Franchise Tax Division, 1378 FR Individual Income Tax, 359 FR, 1036 FR, 1277 FR, 1384 FR Intangibles Tax Division, 1226 FR License and Excise Tax Division, 445 FR Sales and Use Tax, 213 FR, 453 FR, 872 FR 5:24 NORTH CAROLINA REGISTER March 15, 1991 1399 CUMULA TIVE INDEX SFXRETARY OF STATE Corporations Division, 489 PR Sccunties Division, 293 PR, 495 PR, 927 PR, 1029 PR STATE FERSONAEL State Personnel Commission, 277 PR, 500 PR, 756 PR, 996 PR, 1206 PR, 1347 PR STATE TREASURER Department Rules, 352 PR Local Government Commission, 352 PR, 442 PR, 1195 PR Solid Waste Management Capital Projects Financing Agency, 354 PR STATE>rENTS OF ORGANIZATION Statements of Organization, 639 SO TRANSPORTATION Highways, Division of, 765 FR, 883 FR, 1038 FR, Motor Vehicles, Division of, 222 FR, 773 FR, 943 FR, 1290 FR UOO 5:24 NORTH CAROLINA REGISTER March 15, 1991 NORTH CAROLINA ADMINISTRATIVE CODE The full publication consists of 53 volumes, totaling in excess of 15,000 pages. It is supplemented monthly with replacement pages. A one year subscription to the full publication including supplements can be purchased for seven hundred andfifty dollars (5750.00). Individual volumes may also be purchased with supplement service. Renewal subscriptions for supplements to the initial publication are available at one-half the new subscription price. 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