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 .1104 - EMPLOYER SETOFF DEBT COLLECTION ACT HEARINGS
Universal Citation: 04 NC Admin Code 24D .1104
Current through Register Vol. 39, No. 6, September 16, 2024
(a) An employer debtor may file an appeal from a notice to claim its State income tax refund pursuant to a North Carolina Department of Revenue Offset Letter in accordance with 04 NCAC 24A .0104(i).
(b) Rule 04 NCAC 24A .0106 shall apply in determining timeliness of an appeal.
(c) Hearings pursuant to G.S. 105A-8(b) shall be conducted consistent with the procedures prescribed in 04 NCAC 24F .0303.
Authority
G.S.
96-4;
105A-8;
Eff. July 1,
2018.
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