SECTION .1000 - REQUESTS AND HEARINGS TO REVIEW AND REDETERMINE TAX RATE

 

04 NCAC 24D .1001          REQUEST FOR REDETERMINATION OF TAX RATE

(a)  An employer may request a review and redetermination of its tax rate after receiving notice of the tax rate. 

(b)  An employer requesting a review and redetermination of its tax rate shall file its written request with DES's Tax Administration Section by mail to Post Office Box 26504, Raleigh, NC 27611, facsimile to (919) 733-1255, or email to des.tax.customerservice@nccommerce.com.

(1)           The request shall include the following:

(A)          the name of the employer;

(B)          the address of the employer;

(C)          the account number of the employer;

(D)          a brief statement of the question involved and reasons for the request; and

(E)           the name, address, and official position of the individual making the request.

(c) The request for a review and redetermination shall be filed on or before prior to May 1 following the effective date of the contribution rate pursuant to G.S. 96-9.2(d). 

 

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

Eff. July 1, 2015.