North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 24 - EMPLOYMENT SECURITY
Subchapter F - BOARD OF REVIEW
Section .0300 - TAX LIABILITY HEARINGS
Section 24F .0304 - IN-PERSON HEARINGS

Universal Citation: 04 NC Admin Code 24F .0304

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

(a) Hearings shall be conducted in-person by the Board of Review, or a Board designee, as required by G.S. 96-4(q).

(b) Upon good cause, as defined in 04 NCAC 24A .0105(28), the Board of Review, upon its own accord, may designate alternate means of hearing, for example, by telephone, video, or web conferencing

(c) A party may object to the venue of hearing or alternate means of hearing designated by the Board. The Board will consider such objection if it is filed with the Board within 10 days of the issuance of a notice of hearing. The objection shall be in writing and provide good cause as to the reason for a request in a change of venue.

Authority G.S. 96-4;
Eff. July 1, 2015;
Recodified from 04 NCAC 24D .1104 Eff. October 1, 2017;
Amended Eff. May 1, 2021.

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.