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 .1106 - SUBPOENAS

Universal Citation: 04 NC Admin Code 24D .1106

Current through Register Vol. 39, No. 6, September 16, 2024

(a) Any party's request for a subpoena to be issued by the Board of Review shall be in writing, sent to the Board of Review, and shall include:

(1) the name of the party requesting the subpoena;

(2) the claimant's name, if applicable;

(3) the employer's name, if applicable;

(4) the docket number of the case;

(5) the name, address, and telephone number of each person sought for appearance at the hearing;

(6) the specific identification of any document, recording, or item sought, including a detailed description of where the item is located;

(7) the name and address of the individual or party in possession of any item sought; and

(8) a statement of why the testimony or evidence to be subpoenaed is necessary for a proper presentation of the case.

(b) Legal representatives shall issue subpoenas at their own expense and discretion.

(c) Any party or person receiving a subpoena may serve a written objection to the issuance of the subpoena.

(1) The objection shall be directed to the Board of Review prior to the commencement of the hearing and provide reasons for the objection and the relief sought by the objecting party.

(2) The Board of Review shall rule on the objection and notify the parties before the hearing. The Board of Review's reasons for its ruling shall be in writing or stated on the record during the hearing.

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