04 NCAC 24D .1002         DIVISION'S OBLIGATIONS

(a)  DES shall review the employing unit's request to review and redetermine its tax rate and all available facts, and shall issue a written ruling. The ruling shall be mailed to the employing unit's address as set forth in 04 NCAC 24A .0103 and include the following:

(1)           whether the application was granted or denied;

(2)           the applicable legal authority, with specific citations, for the ruling;

(3)           the mailing date of the notice;

(4)           a statement containing the employer's right to appeal the notice; and

(5)           the time period within which an appeal may be filed.

(b)  The employing unit may file a written appeal of the ruling and request a hearing.

(1)           The appeal shall be filed with DES's Tax Administration Section within 30 days of the mailing date of the redetermination ruling pursuant to 04 NCAC 24A .0104(o).

(2)           Hearings requested pursuant to this Section shall be conducted as set forth in 04 NCAC 24F .0303.

History Note:        Authority G.S. 96-4; 96-9.2;

Eff. July 1, 2015;

Amended Eff. August 1, 2020; July 1, 2018.