SECTION .1200 - SEASONAL PURSUITS

 

04 NCAC 24D .1201          REQUEST FOR SEASONAL DETERMINATION 

(a)  Each employer desiring a seasonal determination shall request assignment of the seasonal period by DES.

(b)  The request shall be made in writing by completing the Application for Seasonal Determination (Form NCUI 611) that is available on DES's website at www.ncesc.com and addressed to the Tax Administration Section by mail, facsimile, or email as provided in 04 NCAC 24A .0104.

(c)  Requests for Seasonal Determination using (Form NCUI 611) shall contain the following:

(1)           the employing unit's name and physical address;

(2)           years of operation in North Carolina;

(3)           location of  each seasonal pursuit;

(4)           description of seasonal each pursuit; and

(5)           beginning and ending dates of each seasonal pursuit for the last four years.

(d)   The request shall be filed at least 20 days before the beginning date of the period of production operations for which the designation is requested.

(e)  Completion and Submission of Form NCUI 611 shall satisfy the requirements of this Rule.

 

History Note:        Authority G.S. 96-4; 96-16;

Eff. July 1, 2015.