North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .0800 - AGREEMENTS TO COMPROMISE
Section 24D .0801 - APPLICATION FOR COMPROMISE
Universal Citation: 04 NC Admin Code 24D .0801
Current through Register Vol. 39, No. 6, September 16, 2024
(a) An employing unit may file a request for compromise of its tax debt with DES.
(b) A request for compromise shall include the following:
(1) the name and
address of the employing unit;
(2)
the date the request to compromise is made;
(3) the date the requested compromise is
requested to be effective;
(4)
stated reasons for the request to compromise;
(5) evidence to support the claim or reasons
for the request;
(6) the amount and
terms offered by the employer to settle the debt; and
(7) the signature of a duly authorized
representative of the employer.
(c) The employer shall provide all information requested by the Department pursuant to Section .0500 of this Subchapter for the determination of the compromise.
(d) The request for compromise shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(w).
Authority
G.S.
96-4;
96-10;
96-10.1;
Eff. July 1,
2015;
Amended Eff. July 1, 2018.
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