NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 739

HOUSE BILL 403

 

 

AN ACT TO AMEND G.S. 105-149(a)(10) TO ALLOW A PSYCHOLOGIST TO DETERMINE THE INTELLIGENCE QUOTIENT OF A RETARDED PERSON FOR PURPOSES OF A NORTH CAROLINA INCOME TAX EXEMPTION, AND TO REDEFINE "SEVERELY RETARDED".

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-149(a)(10), as the same appears in Volume 2D of the 1974 Cumulative Supplement to the General Statutes of North Carolina is hereby amended by deleting on line 9 and 10 the words "Doctor or Psychiatrist and insert instead/'Medical doctor licensed to practice in North Carolina or any medical doctor who has graduated from a medical college approved by the Board of Medical Examiners of the State of North Carolina and holds a license granted by any state of the United States or the District of Columbia or practicing psychologist or psychological examiner licensed to practice in North Carolina or any practicing psychologist or psychological examiner licensed or certified as a psychologist or psychological examiner by another state of the United States or the District of Columbia.

Sec. 2.  This act shall become effective upon ratification and shall apply to all tax years beginning January 1, 1975.

In the General Assembly read three times and ratified, this the 24th day of June, 1975.