North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-449.131 — List of persons who must have a license
A person may not engage in business in this State as any of the following unless the person has a license issued by the Secretary authorizing the person to engage in that business: (1) A provider of alternative fuel. (2) A bulk end-user. (3) A retailer. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 45; 2008-134, s. 54.) § 105-449.132. How to apply for a license. To obtain a license, an applicant must file an application with the Secretary on a form provided by the Secretary. An application must include the applicant's name, address, federal employer identification number, and any other information required by the Secretary. An applicant must meet the requirements for obtaining a license set out in G.S. 105-449.69(b). (1995, c. 390, s. 3; 1998-146, s. 11.)
Source: official text