North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .0400 - VOLUNTARY ELECTION AND PAYMENTS
Section 24D .0403 - PAYMENT OF EMPLOYER TAXES
Universal Citation: 04 NC Admin Code 24D .0403
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Taxes shall be due and payable to the Division of Employment Security and sent to DES's administrative office in Raleigh, North Carolina, or delivered to an agent of DES designated to accept payments as provided in 04 NCAC 24A .0104(y).
(b) Timeliness of payments shall be determined pursuant to 04 NCAC 24A .0106.
Authority
G.S.
96-4;
96-9.15;
Eff. July 1,
2015;
Amended Eff. July 1, 2018.
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