North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter F - BOARD OF REVIEW
Section .0300 - TAX LIABILITY HEARINGS
Section 24F .0301 - APPEALING A TAX MATTER

Universal Citation: 04 NC Admin Code 24F .0301

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

(a) A written appeal regarding monetary eligibility denying a protest to a Wage Transcript and Monetary Determination shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(e).

(b) A written appeal of a Tax Liability Determination shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(n).

(c) A written appeal of a Tax Rate Assignment shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(o).

(d) A written appeal of an Audit Result shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(p).

(e) A written appeal of a Tax Assessment shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(q).

(f) Written Exceptions to a Tax Opinion shall be filed with the Board of Review pursuant to 04 NCAC 24A .0104(r).

Authority G.S. 96-4;
Eff. July 1, 2015;
Recodified from 04 NCAC 24D .1101 Eff. October 1, 2017;
Amended Eff. July 1, 2018.

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