North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .1200 - SEASONAL PURSUITS
Section 24D .1202 - WRITTEN DETERMINATION

Universal Citation: 04 NC Admin Code 24D .1202

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

(a) DES shall issue a written determination granting or denying the request upon making its determination pursuant to G.S. 96-16(c). The determination shall notify the employer of the following:

(1) the specific seasonal period assigned by DES;

(2) the effective date of the determination; and

(3) the specific filing requirements for seasonal employers.

(b) A determination that denies the request for a seasonal designation shall state the reasons for the denial.

(c) The determination shall contain notice of each party's right to appeal the determination and request a hearing, the date the determination was mailed, and the time period within which an appeal shall be filed.

(d) The employer may file its appeal of a denial of a request for seasonal pursuit designation with DES's Tax Administration Section as prescribed in 04 NCAC 24A .0104(t).

(e) Hearings shall be conducted as set forth in 04 NCAC 24F .0303.

Authority G.S. 96-4; 96-16;
Eff. July 1, 2015;
Amended 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.