North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .1000 - REQUESTS AND HEARINGS TO REVIEW AND REDETERMINE TAX RATE
Section 24D .1002 - DIVISION'S OBLIGATIONS
Universal Citation: 04 NC Admin Code 24D .1002
Current through Register Vol. 39, No. 6, September 16, 2024
(a) DES shall review the employing unit's request to review and redetermine its tax rate and all available facts, and shall issue a written ruling. The ruling shall be mailed to the employing unit's address as set forth in 04 NCAC 24A .0103 and include the following:
(1) whether the application was granted or
denied;
(2) the applicable legal
authority, with specific citations, for the ruling;
(3) the mailing date of the notice;
(4) a statement containing the employer's
right to appeal the notice; and
(5)
the time period within which an appeal may be filed.
(b) The employing unit may file a written appeal of the ruling and request a hearing.
(1) The appeal shall be filed with DES's Tax
Administration Section within 30 days of the mailing date of the
redetermination ruling pursuant to
04 NCAC
24A .0104(o).
(2) Hearings requested pursuant to this
Section shall be conducted as set forth in
04 NCAC
24F .0303.
Authority
G.S.
96-4;
96-9.2;
Eff. July 1,
2015;
Amended Eff. August 1, 2020; July 1,
2018.
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