North Carolina register, April 1986 - June 1998

              / ^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
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C. 27611-7447, Attn: Subscriptions.
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adopted.
NORTH CAROLINA ADMINISTRATIVE CODE
The North Carolina Administrati\e Code (NCAC)
a compilation and index of the administrative rules
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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
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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
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