North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter F - BOARD OF REVIEW
Section .0300 - TAX LIABILITY HEARINGS
Section 24F .0302 - SCHEDULING TAX HEARINGS
Universal Citation: 04 NC Admin Code 24F .0302
Current through Register Vol. 39, No. 6, September 16, 2024
(a) A notice of the hearing shall be mailed to each party at least 14 days before the hearing date.
(b) The hearing notice shall include the following:
(1) identify the
determination, decision, or result being appealed;
(2) the name of the appealing
party;
(3) the date and time of the
hearing;
(4) if requested at the
time of the filing of the appeal, the physical location of an in-person
hearing;
(5) the telephone number
at which each party will be called for a telephone hearing;
(6) each issue, with statutory reference, to
be heard and decided;
(7) the name
and contact information for the Board of Review or designated Hearing
Officer;
(8) the manner in which
witnesses may offer evidence and participate in the hearing;
(9) each party's right to obtain a legal
representative as defined in
04 NCAC
24A .0105;
(10) instructions for requesting a
rescheduling of the hearing;
(11)
notice that a party may object to a telephone hearing and request an in-person
hearing; and
(12) a statement of
each party's right to request the issuance of a subpoena for the production of
records or individuals to appear to testify, and instructions for how to do
so.
Authority
G.S.
96-4;
Eff. July 1,
2015;
Recodified from
04 NCAC
24D .1102 Eff. October 1, 2017;
Amended Eff. July 1, 2018.
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