Enacts section 93B-4.1 of Chapter 93 of the General Statutes authorizing an occupational licensing board (the board) to audit the business it regulates and also revoke licenses for failure to pay taxes or properly classify workers for tax purposes. This audit authority is to ensure 1) proper classification of employees for tax purposes and 2) the person or business entity's compliance with worker's compensation coverage. The person or business entity audited are also required to pay for the cost of the audit. The board may submit a tax request for tax information to the Department of Revenue.

Amends GS 105-259(b) adding subsection (44) expanding the enumerated purposes for which a disclosure of tax information may be made to include providing tax information pursuant to a request from an occupational licensing board conducting an audit under GS 93B-4.1(b).