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 .1103 - SETOFF DEBT COLLECTION ACT NOTICE TO EMPLOYER
Universal Citation: 04 NC Admin Code 24D .1103
Current through Register Vol. 39, No. 6, September 16, 2024
(a) Consistent with G.S. 105A-8, DES shall provide written notice of receipt to the debtor employer within 10 days after receiving the debtor's refund.
(b) The notice shall include:
(1) the employer's
name;
(2) the type of
debt;
(3) the amount of the refund
received by DES;
(4) the total
amount of the employer's debt owed to DES;
(5) the total amount of fees, as
applicable;
(6) the amount of
assessed penalties, as applicable;
(7) a citation to the legal authority that
permits collection of the debt through setoff;
(8) a statement of DES's intention to apply
the refund against the debt;
(9) an
explanation that the debt is the basis for the agency's claim to the debtor's
refund;
(10) a statement of the
employer's right to contest the debt by filing a written request for a
hearing;
(11) the time period and
procedure for requesting a hearing pursuant to
04 NCAC
24A .0104(i);
(12) a statement that failure to request a
hearing within the required time shall result in setoff of the debt;
(13) a statement of the employer's right to
enter into a written repayment agreement with DES;
(14) instructions for paying the
debt;
(15) a mailing address where
payments shall be sent;
(16) the
date that the notice was mailed to the employer; and
(17) a telephone number for the employer to
seek information regarding the notice.
(c) Employers choosing to repay the debt after receiving notice shall make payment to DES in accordance with 04 NCAC 24A .0104(y).
Authority
G.S.
96-4;
105A-8;
Eff. July 1,
2018.
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