NC H764

Authorizes occupational licensing boards to conduct audits of regulated persons or businesses to verify proper employee classification for tax purposes under Chapter 105 and worker's compensation coverage compliance under Chapter 97.

Allows occupational licensing boards to revoke licenses for failure to pay taxes or improperly classify employees for tax purposes.

Permits occupational licensing boards to contract with independent professionals to conduct audits, with audit costs paid by the audited person or business.

Authorizes occupational licensing boards to request tax information from the Department of Revenue to support audits conducted under this authority.

Amends G.S. 105-259(b) to allow Department of Revenue to disclose tax information to occupational licensing boards requesting it for audit purposes.