Sec. 93B-15. Payment of license fees by members of the armed forces; board waiver rules.

An individual who is serving in the armed forces of the United States and to whom G.S. 105‑249.2 grants an extension of time to file a tax return is granted an extension of time to pay any license fee charged by an occupational licensing board as a condition of retaining a license granted by the board. The extension is for the same period that would apply if the license fee were a tax.