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GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2019 SESSION LAW 2020-3 SENATE BILL 704 *S704-v-6* AN ACT TO PROVIDE AID TO NORTH CAROLINIANS IN RESPONSE TO THE CORONAVIRUS DISEASE 2019 (COVID-19) CRISIS. The General Assembly of North Carolina enacts: PART I. ECONOMIC SUPPORT WAIVE ACCRUAL OF INTEREST ON DEFERRED PAYMENT OF CORPORATE INCOME AND FRANCHISE TAX AND INDIVIDUAL INCOME TAX AND EXTEND CERTAIN TAX-RELATED DEADLINES SECTION 1.1.(a) Interest Waiver. As a result of the COVID-19 outbreak, the Secretary of Revenue has extended the franchise, corporate income, and individual income tax payment deadline from April 15, 2020, to July 15, 2020, and pursuant to G.S. 105-249.2, the Secretary will not assess a penalty for failure to file a return or pay a tax due as long as the return is filed and the tax due is paid by July 15, 2020. Notwithstanding G.S. 105-241.21(b), the Secretary of Revenue shall also waive the accrual of interest from April 15, 2020, through July 15, 2020, on an underpayment of tax imposed on a franchise, corporate income, or individual income tax return, including a partnership and estate and trust tax return, due from April 15, 2020, through July 15, 2020. The relief from accrual of interest from April 15, 2020, through July 15, 2020, also includes interest imposed pursuant to G.S. 105-163.15 and G.S. 105-163.41 for payments due on or before July 15, 2020. SECTION 1.1.(b) Refund Request. For franchise, corporate income, and individual income tax, the statute of limitations for obtaining a refund is extended to July 15, 2020, for refund claims for which the statute of limitations to seek a refund expires on or after April 15, 2020, and before July 15, 2020. SECTION 1.1.(c) Time-Sensitive Actions. Certain actions required to be taken by a taxpayer on or after April 1, 2020, and before July 15, 2020, will be considered timely if the request or petition is filed on or before July 15, 2020. This subsection applies to requests for Departmental review under G.S. 105-241.11, petitions for a contested case hearing at the Office of Administrative Hearings under Article 3 of Chapter 150B of the General Statutes and G.S. 105-241.15, and petitions for judicial review under Article 4 of Chapter 150B of the General Statutes and G.S. 105-241.16. SECTION 1.1.(d) This section is effective when it becomes law. FLEXIBILITY TO ADMINISTER UNEMPLOYMENT COMPENSATION AND SUTA TAX CREDIT SECTION 1.2.(a) Chapter 96 of the General Statutes is amended by adding a new section to read: "§ 96-14.15. Emergency unemployment benefits and tax credit to respond to the coronavirus emergency of 2020. (a) Benefits Payable. Unemployment benefits are payable in response to the coronavirus emergency in any of the following circumstances:

Getting personal - NeurologyFor example, Skinput technology allows a person’s skin to act as a touchscreen using low-frequency sound2 and Microsoft Lightspace uses augmented re-ality

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Page 1: Getting personal - NeurologyFor example, Skinput technology allows a person’s skin to act as a touchscreen using low-frequency sound2 and Microsoft Lightspace uses augmented re-ality

Vision for a digital futureGetting personal

Patricia K Baskin MSExecutive Editor

Robert A Gross MDPhD FAANEditor-in-Chief

Neurologyreg 2012782ndash3

The greatest opportunities and challenges for medi-cal journals today involve how we keep pace withtechnology and in particular with the changes indigital publishing Leading publishers are those usingnew technologiesmdashsuch as devices and social me-diamdashto deliver the information people want andneed for medical research or medical care Pertinentcontent and timely delivery combine to help achievebetter outcomes for patients Rather than simply re-porting research results journals are poised tochange the way medical professionals practice Atthe Neurologyreg editorial retreat in March 2011themed ldquoReimagining the Journalrdquo ideas emergedregarding publication of journals in the future wedetermined that Neurology would be a leader amongspecialty journals in finding ways to improve and en-hance the reading experience for our readers Wehave already achieved several goals set at the retreatand are planning other initiatives

We are transitioning to different ways of enhancingthe content packaging and distribution of NeurologyNeurology content is already on an app for the iPadwhich many readers have described as the superior wayto browse and read the journal Web access is optimizedfor viewing on mobile phones whatever the operatingsystem Our new journal Neurology Clinical Practicewill appear in print online and in an app for the iPadOur correspondence section has morphed into an on-line interactive discussion forum dubbed WriteClickwith feedback links incorporated into our online andiPad versions QR codes in the print journal link ourprint and digital formats these codes link to additionaldata or features such as video or audio files or to sup-plemental data As these innovations suggest your jour-nal is moving from print and the more flexible onlineWeb site toward a personalized digital experience deliv-ering timely content in a way that most meets the needsof the user Readers have generously shared their ideasthrough solicited surveys many of which informed ourdecisions

Our Web site is undergoing a major redesignSoon it will be easier to find content from any point

in the site Semantic tagging will create new connec-tions between journal content and other informationsources Subspecialty spinoff journals and micro- ormini-sites accessible from the main journal site willmake the main site a gateway for research reports andcommunity focus points for subspecialty areas ofneurology We will make more use of widgets (self-contained modules that perform discrete functions indifferent contexts) to engage the reader widgets cansuggest recommended reading related books andvideos and associated terms to those used in the arti-cle This personalization of information becomeseven more valuable with the increased utilization ofpersonal devices with touchable screens and ways ofsharing of information in real time from any locationthrough social networks

Sharing of information and mobility rank highamong readersrsquo needs Digital devices includingsmartphones and tablets which more closely repli-cate the reading experience and still contain the flex-ibility of the Web will make content readily availablewhenever and wherever it is desired Cell phonesnow outnumber computers throughout the world inmany countries mobile phone use is prevalent butWeb access is not available so the use of these deviceswill engage entirely new populations of readersWhile information resources are becoming more andmore mobile and ldquotouchrdquo is replacing ldquoclickrdquo socialnetworking is now replacing e-mail use to share con-tent Joining those who have signed up on the Webfor newly released Tables of Contents and topic alertsare those who receive updates via Facebook TwitterLinkedIn and other social networks

The iPad provides a very specific digital alterna-tive to the print reading experience We seek furtherenhancements of this already widely adopted versionof the journal Besides the ability to deliver articlesfeatures include monitoring of usage and feedback amicrophone the rotation option a touchscreenWeb browsing and video and audio media Al-though we may eventually create versions of the jour-nal for other electronic tablets we chose to create an

Supplemental data atwwwneurologyorg

Supplemental Data

Correspondence amp reprintrequests to Ms Baskinpbaskinneurologyorg

From the American Academy of Neurology (PKB) St Paul MN and Strong Epilepsy Center (RAG) University of Rochester Medical Center Rochester NY

Disclosure Author disclosures are provided at the end of the editorial

EDITORIAL MESSAGE

2 Copyright copy 2012 by AAN Enterprises Inc

app for the iPad first because of its rapid adoptionamong the medical profession Our survey regardingthe app indicates that readers are adopting this deviceat a rapid rate (figure 1)

One of the ldquohotrdquo areas evolving for digital use isvisualization of and interaction with data The amountof data available in the medical sciences is overwhelm-ing but making sense of these data will be critical toanswering complex questions Using digital media suchas the app for the iPad data visualization and directmanipulation become possible For example functionalimaging papers might use images to visualize emotionalactivity in the brain in particular colors with the optionto select the visualization of isolated pathways net-work imaging could be performed in real time to makecontent more dynamic and engaging and to enhanceunderstanding of the results Other interactive figurescould be used to get instant feedback or information fromillustrations that can be deconstructed or analyzed Wehave included an example of an interactive figure in figuree-1 on the Neurologyreg Web site at wwwneurologyorgand hope to see more complex data visualization in sub-mitted papers in the coming months using techniquesnow available1

Developing technology will continue to bringnew possibilities for other information interactionsFor example Skinput technology allows a personrsquosskin to act as a touchscreen using low-frequencysound2 and Microsoft Lightspace uses augmented re-ality to make surfaces (and spaces between them) in-

stalled in a room interactive3 Although it may besome time before we are able to use these technolo-gies on a regular basis we can see a future journalwith such enhanced content that is mobile and cus-tomized for users

Many of our users depend on the print journalor on downloaded PDF files while many othershave embraced the smartphone and iPad versions ofthe journal All feel the burden of content overloadOur goal is to vet information carefully and keep theNeurology brand strong but at the same time to pro-vide Neurology content as conveniently and informa-tively as possible Doing so means we should remainuser-centric developing best methods of content de-livery and imbuing our content with enhanced fea-tures that are visually appealing whether on the Webor on your personal devices It will be exciting andfun to see what the future holds Help us build it byproviding feedback on features you would like to seein your journal

AUTHOR CONTRIBUTIONSDrafting of the manuscript and analysis or interpretation of data Patricia

K Baskin Robert A Gross

DISCLOSUREPatricia K Baskin is Executive Editor of Neurology and employed by the

American Academy of Neurology her spouse is employed by the Depart-

ment of Veterans Affairs and University of Washington and receives re-

search funding from the Department of Veterans Affairs and NIH he is

an Associate Editor of Endocrinology and Executive Editor of Journal of

Histochemistry and Cytochemistry and receives stipends for those activities

Ms Baskin received reimbursement for travel expenses to 2 meetings in

2011 of the International Publication Planning Association an associa-

tion of industry professionals sponsored by Pharmaceutical Education As-

sociates LLC to present Neurologyrsquos authorship policies and consulted

with no stipend or reimbursements for the Medical Publishing Insights

and Practices initiative at a journal-pharma workshop in 2011 Dr Gross

has received research funding from the Department of the Army and

UCBPharma is supported for educational endeavors from the University

of Rochester Medical Centerrsquos Clinical and Translational Science Award

from the NIH has conducted clinical trials over the past 5 years funded

by GlaxoSmithKline UCB Ortho-McNeil Pfizer and Marinus has

served on the speakersrsquo bureaus for Abbott UCB and GlaxoSmithKline

and has received consultant fees from GlaxoSmithKline and Harris Inter-

active since his appointment as Editor-in-Chief Dr Gross has ceased

participation in industry-sponsored clinical trials and speakersrsquo bureaus

and receives an honorarium from AAN as Editor-in-Chief of Neurology

REFERENCES1 Available at wwwvisualizingorg Accessed November 6

20112 Available at httpwwwphysorgcomnews186681149

html Accessed November 6 20113 Available at httpresearchmicrosoftcomen-usprojects

lightspace Accessed November 6 2011

Figure 1 Length of iPad ownership

Adoption of iPads by readers completing Neurology surveyafter downloading the app for the iPad from June throughAugust 2011 courtesy of Lippincott Williams amp Wilkins

Neurology 78 January 3 2012 3

DOI 101212WNL0b013e318241f6622012782-3 Neurology

Patricia K Baskin and Robert A GrossVision for a digital future Getting personal

This information is current as of December 26 2011

ServicesUpdated Information amp

httpnneurologyorgcontent7812fullincluding high resolution figures can be found at

Supplementary Material httpnneurologyorgcontentsuppl201112237812DC1

Supplementary material can be found at

Citations httpnneurologyorgcontent7812fullotherarticles

This article has been cited by 2 HighWire-hosted articles

Permissions amp Licensing

httpwwwneurologyorgaboutabout_the_journalpermissionsits entirety can be found online atInformation about reproducing this article in parts (figurestables) or in

Reprints

httpnneurologyorgsubscribersadvertiseInformation about ordering reprints can be found online

rights reserved Print ISSN 0028-3878 Online ISSN 1526-632X1951 it is now a weekly with 48 issues per year Copyright Copyright copy 2012 by AAN Enterprises Inc All

reg is the official journal of the American Academy of Neurology Published continuously sinceNeurology

Page 2: Getting personal - NeurologyFor example, Skinput technology allows a person’s skin to act as a touchscreen using low-frequency sound2 and Microsoft Lightspace uses augmented re-ality

app for the iPad first because of its rapid adoptionamong the medical profession Our survey regardingthe app indicates that readers are adopting this deviceat a rapid rate (figure 1)

One of the ldquohotrdquo areas evolving for digital use isvisualization of and interaction with data The amountof data available in the medical sciences is overwhelm-ing but making sense of these data will be critical toanswering complex questions Using digital media suchas the app for the iPad data visualization and directmanipulation become possible For example functionalimaging papers might use images to visualize emotionalactivity in the brain in particular colors with the optionto select the visualization of isolated pathways net-work imaging could be performed in real time to makecontent more dynamic and engaging and to enhanceunderstanding of the results Other interactive figurescould be used to get instant feedback or information fromillustrations that can be deconstructed or analyzed Wehave included an example of an interactive figure in figuree-1 on the Neurologyreg Web site at wwwneurologyorgand hope to see more complex data visualization in sub-mitted papers in the coming months using techniquesnow available1

Developing technology will continue to bringnew possibilities for other information interactionsFor example Skinput technology allows a personrsquosskin to act as a touchscreen using low-frequencysound2 and Microsoft Lightspace uses augmented re-ality to make surfaces (and spaces between them) in-

stalled in a room interactive3 Although it may besome time before we are able to use these technolo-gies on a regular basis we can see a future journalwith such enhanced content that is mobile and cus-tomized for users

Many of our users depend on the print journalor on downloaded PDF files while many othershave embraced the smartphone and iPad versions ofthe journal All feel the burden of content overloadOur goal is to vet information carefully and keep theNeurology brand strong but at the same time to pro-vide Neurology content as conveniently and informa-tively as possible Doing so means we should remainuser-centric developing best methods of content de-livery and imbuing our content with enhanced fea-tures that are visually appealing whether on the Webor on your personal devices It will be exciting andfun to see what the future holds Help us build it byproviding feedback on features you would like to seein your journal

AUTHOR CONTRIBUTIONSDrafting of the manuscript and analysis or interpretation of data Patricia

K Baskin Robert A Gross

DISCLOSUREPatricia K Baskin is Executive Editor of Neurology and employed by the

American Academy of Neurology her spouse is employed by the Depart-

ment of Veterans Affairs and University of Washington and receives re-

search funding from the Department of Veterans Affairs and NIH he is

an Associate Editor of Endocrinology and Executive Editor of Journal of

Histochemistry and Cytochemistry and receives stipends for those activities

Ms Baskin received reimbursement for travel expenses to 2 meetings in

2011 of the International Publication Planning Association an associa-

tion of industry professionals sponsored by Pharmaceutical Education As-

sociates LLC to present Neurologyrsquos authorship policies and consulted

with no stipend or reimbursements for the Medical Publishing Insights

and Practices initiative at a journal-pharma workshop in 2011 Dr Gross

has received research funding from the Department of the Army and

UCBPharma is supported for educational endeavors from the University

of Rochester Medical Centerrsquos Clinical and Translational Science Award

from the NIH has conducted clinical trials over the past 5 years funded

by GlaxoSmithKline UCB Ortho-McNeil Pfizer and Marinus has

served on the speakersrsquo bureaus for Abbott UCB and GlaxoSmithKline

and has received consultant fees from GlaxoSmithKline and Harris Inter-

active since his appointment as Editor-in-Chief Dr Gross has ceased

participation in industry-sponsored clinical trials and speakersrsquo bureaus

and receives an honorarium from AAN as Editor-in-Chief of Neurology

REFERENCES1 Available at wwwvisualizingorg Accessed November 6

20112 Available at httpwwwphysorgcomnews186681149

html Accessed November 6 20113 Available at httpresearchmicrosoftcomen-usprojects

lightspace Accessed November 6 2011

Figure 1 Length of iPad ownership

Adoption of iPads by readers completing Neurology surveyafter downloading the app for the iPad from June throughAugust 2011 courtesy of Lippincott Williams amp Wilkins

Neurology 78 January 3 2012 3

DOI 101212WNL0b013e318241f6622012782-3 Neurology

Patricia K Baskin and Robert A GrossVision for a digital future Getting personal

This information is current as of December 26 2011

ServicesUpdated Information amp

httpnneurologyorgcontent7812fullincluding high resolution figures can be found at

Supplementary Material httpnneurologyorgcontentsuppl201112237812DC1

Supplementary material can be found at

Citations httpnneurologyorgcontent7812fullotherarticles

This article has been cited by 2 HighWire-hosted articles

Permissions amp Licensing

httpwwwneurologyorgaboutabout_the_journalpermissionsits entirety can be found online atInformation about reproducing this article in parts (figurestables) or in

Reprints

httpnneurologyorgsubscribersadvertiseInformation about ordering reprints can be found online

rights reserved Print ISSN 0028-3878 Online ISSN 1526-632X1951 it is now a weekly with 48 issues per year Copyright Copyright copy 2012 by AAN Enterprises Inc All

reg is the official journal of the American Academy of Neurology Published continuously sinceNeurology

Page 3: Getting personal - NeurologyFor example, Skinput technology allows a person’s skin to act as a touchscreen using low-frequency sound2 and Microsoft Lightspace uses augmented re-ality

DOI 101212WNL0b013e318241f6622012782-3 Neurology

Patricia K Baskin and Robert A GrossVision for a digital future Getting personal

This information is current as of December 26 2011

ServicesUpdated Information amp

httpnneurologyorgcontent7812fullincluding high resolution figures can be found at

Supplementary Material httpnneurologyorgcontentsuppl201112237812DC1

Supplementary material can be found at

Citations httpnneurologyorgcontent7812fullotherarticles

This article has been cited by 2 HighWire-hosted articles

Permissions amp Licensing

httpwwwneurologyorgaboutabout_the_journalpermissionsits entirety can be found online atInformation about reproducing this article in parts (figurestables) or in

Reprints

httpnneurologyorgsubscribersadvertiseInformation about ordering reprints can be found online

rights reserved Print ISSN 0028-3878 Online ISSN 1526-632X1951 it is now a weekly with 48 issues per year Copyright Copyright copy 2012 by AAN Enterprises Inc All

reg is the official journal of the American Academy of Neurology Published continuously sinceNeurology