North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .0200 - ACCOUNT CHARGE PROTESTS
Section 24D .0203 - GROUNDS FOR PROTESTING LIST OF CHARGES
Current through Register Vol. 39, No. 6, September 16, 2024
An employer shall only file protests for:
(1) the reasons set forth in G.S. 96-11.3;
(2) clerical errors in the list of charges;
(3) charges resulting from individuals who were never employed by the employer; or
(4) the claimant has new separation from employment occurring between the date that the claimant's benefit year began and the last week ending date for which the claimant was paid benefits, and a base period employer did not have an opportunity to request noncharging on the subsequent separation.
Authority
G.S.
96-4;
96-11.3;
96-11.4;
96-11.5;
Eff. July 1,
2015;
Recodified from
04 NCAC
24D .0105 Eff. March 1, 2017;
Amended Eff. May 1, 2021; October 1, 2017.
