A physical therapist who works only under the orders and direction of registered physicians and does not attempt to diagnose and independently apply physical therapy is not subject to privilege license under G.S. 105-41; however, persons who independently apply physical therapy for a reward are practicing the art of healing and are therefore subject to privilege license. (17 NCAC 04B.0610)
Annually
GS 105-41 /17 AC 04B.0610
NC Department of Revenue
Taxpayer Assistance
4701 Atlantic Avenue
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Raleigh, NC 27604-
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