North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .1300 - COLLECTION METHODS OF EMPLOYER DEBT
Section 24D .1301 - NOTICE TO EMPLOYER
Universal Citation: 04 NC Admin Code 24D .1301
Current through Register Vol. 39, No. 6, September 16, 2024
(a) DES shall serve notice and execution of levy on employer to collect past due unemployment insurance taxes, penalties, interest, and costs.
(b) Notice shall be written and provided to the employer by U.S. mail.
(c) The notice shall state the following:
(1) that
DES is in possession of judgments and executions that were properly docketed
and indexed by the clerks of the superior court;
(2) the county of the superior court where
the judgments and executions are docketed;
(3) that DES mailed previous notice of the
debt and the date DES mailed notice to the employer;
(4) the amount owed by the
employer;
(5) the name of any other
individual or entity that will receive notice of the debt;
(6) the statutory authority for service of
execution of levy by DES;
(7) the
relief sought by DES; and
(8) the
name, address and telephone number of an authorized representative of DES who
may be contacted regarding the debt.
Authority
G.S.
1-359;
96-4;
96-10;
96-18;
Eff. July 1,
2015.
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