North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION
Section 24D .1102 - EMPLOYER REEVALUATION OF DEBT
Universal Citation: 04 NC Admin Code 24D .1102
Current through Register Vol. 39, No. 6, September 16, 2024
(a) An employer requesting a reevaluation of its debt shall submit a written request to DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(k).
(1) The written request shall explain why the
debt should not be referred to the Treasury Offset Program (TOP) for
collection.
(2) The written request
shall be accompanied by documents or other clear and convincing evidence that
shows:
(A) the identity of the employer to
whom the debt is assigned is incorrect; or
(B) the amount of the debt is
inaccurate.
(b) The Assistant Secretary or designee shall consider the evidence submitted by the employer.
(c) The Assistant Secretary or designee shall issue a written decision on the request for reevaluation. The written decision shall be mailed or sent by electronic transmission to the employer and include the following:
(1) whether the debt shall be
referred to TOP; and
(2) reasons
for the decision.
Authority
G.S.
96-4;
96-18;
31 CFR
285;
31 U.S.C. 3716;
Eff.
July 1, 2018.
Disclaimer: These regulations may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
