North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter D - TAX ADMINISTRATION
Section .1300 - COLLECTION METHODS OF EMPLOYER DEBT
Section 24D .1302 - NOTICE TO GARNISHEE
Universal Citation: 04 NC Admin Code 24D .1302
Current through Register Vol. 39, No. 6, September 16, 2024
(a) DES shall serve notice and execution of levy on third parties in order to collect past due unemployment insurance taxes, penalties, interest, and costs.
(b) Notice shall be written and provided to the garnishee by U.S. mail.
(c) The notice shall state the following:
(1) the name
of the indebted employer;
(2) that
DES is in possession of judgments and executions that were properly docketed
and indexed by the clerks of the superior court;
(3) the county of the superior court where
the judgments and executions are docketed;
(4) that the employer has received previous
notice of the debt;
(5) the amount
owed by the employer;
(6) statutory
authority for service of execution of levy;
(7) relief sought and how to remit payment;
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;
Eff. July 1,
2015.
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.
