North Carolina Administrative Code

04 NCAC 24D .1003 CONTINUED PAYMENTS REQUIRED The employer shall continue to pay contributions at the rate assigned pending any hearing on an application for review and redetermination of tax rate until finally adjudicated. If the rate assigned is subsequently changed by a ruling…

SECTION .1100 - TAX LIABILITY HEARINGS Codifier's Note: Rules codified as 04 NCAC 24D .1101-.1104 were transferred to 04 NCAC 24F .0301-.0304. Rules codified in 04 NCAC 24D .1105-.1107 were transferred to 04 NCAC 24F .0306-.0308 effective October 1, 2017.

SECTION .1100 –TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION 04 NCAC 24D .1101 NOTICE TO EMPLOYER OF REFERRAL TO TOP (a) Consistent with 31 U.S.C. 3716, DES shall notify the employer by mail of its intent to refer the debt to the Treasury Offset Program (TOP) at lea…

04 NCAC 24D .1102 EMPLOYER REEVALUATION OF DEBT (a) An employer requesting a reevaluation of its debt shall submit a written request to DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(k). (1) The written request shall explain why the debt should not be referred to …

04 NCAC 24D .1103 SETOFF DEBT COLLECTION ACT NOTICE TO EMPLOYER (a) Consistent with G.S. 105A-8, DES shall provide written notice of receipt to the debtor employer within 10 days after receiving the debtor's refund. (b) The notice shall include: (1) the employer's name; (2) the t…

04 NCAC 24D .1104 EMPLOYER SETOFF DEBT COLLECTION ACT HEARINGS (a) An employer debtor may file an appeal from a notice to claim its State income tax refund pursuant to a North Carolina Department of Revenue Offset Letter in accordance with 04 NCAC 24A .0104(i). (b) Rule 04 NCAC 2…

SECTION .1200 - SEASONAL PURSUITS 04 NCAC 24D .1201 REQUEST FOR SEASONAL DETERMINATION (a) Each employer desiring a seasonal determination shall request an Application for Seasonal Determination (Form NCUI 611) from DES's Tax Administration Section by telephone, mail, facsimile, …

04 NCAC 24D .1202 WRITTEN DETERMINATION (a) DES shall issue a written determination granting or denying the request upon making its determination pursuant to G.S. 96-16(c). The determination shall notify the employer of the following: (1) the specific seasonal period assigned by …

04 NCAC 24D .1203 DISPLAY REQUIRED (a) Each employer shall display no less than two Notice to Workers of a Seasonal Determination forms in separate locations (Form NCUI 543) on its premises. Form NCUI 543 shall be sent to employers when approved for Seasonal Pursuit status by mai…

04 NCAC 24D .1204 WAGE RECORDS AND REPORTS REQUIREMENT (a) Any pursuit that DES determines to be seasonal shall maintain payroll records such that the seasonal wages paid to workers during the active periods of the seasonal pursuit may be distinguished from any non-seasonal wages…

SECTION .1300 – COLLECTION METHODS OF EMPLOYER DEBT 04 NCAC 24D .1301 NOTICE to employer (a) DES shall serve notice and execution of levy on employer to collect past due unemployment insurance taxes, penalties, interest, and costs. (b) Notice shall be written and provided to the …

04 NCAC 24D .1302 NOTICE to GARNISHEE (a) DES shall serve notice and execution of levy on third parties in order to collect past due unemployment insurance taxes, penalties, interest, and costs. (b) Notice shall be written and provided to the garnishee by U.S. mail. (c) The notic…

SECTION .1400 - RECORDS 04 NCAC 24D .1401 OFFICIAL FORMS (recodified to 04 ncac 24A .0601 Eff. August 1, 2020)

SUBCHAPTER 24F – BOARD OF REVIEW SECTION .0100 – GENERAL 04 NCAC 24F .0101 OFFICE LOCATION FOR BOARD OF REVIEW The administrative office of the North Carolina Department of Commerce, Board of Review is located at 700 Wade Avenue, in Raleigh, North Carolina. The mailing address is…

04 NCAC 24F .0102 ADDRESSES FOR NOTICE AND ELECTRONIC NOTICE Rule 04 NCAC 24A .0103 shall apply for notice sent by the Board of Review. History Note: Authority G.S. 96-4; 96-15; 96-15.3; Eff. July 1, 2018.

04 NCAC 24F .0103 ADDRESSES FOR FILING APPEALS, EXCEPTIONS, OR REQUESTS Appeals, exceptions, and requests shall be filed with the Board of Review in accordance with 04 NCAC 24A .0104(l), (r), and (v). History Note: Authority G.S. 96-4; 96-15; 96-15.3; Eff. July 1, 2018.

04 NCAC 24F .0104 FILING/MAILING DATES AND USE OF FORMS Rule 04 NCAC 24A .0106 shall apply in determining the timeliness of appeals, exceptions, and requests filed with the Board of Review. History Note: Authority G.S. 96-4; 96-15; 96-15.3; Eff. July 1, 2018.

04 NCAC 24F .0105 SIGNATURES (a) Rule 04 NCAC 24A .0107 shall apply in authenticating a digital signature. (b) Rule 04 NCAC 24A .0108 shall apply in determining signatures on reports and forms. History Note: Authority G.S. 96-4; 96-9.15; 96-15; 96-15.3; Eff. July 1, 2018.

04 NCAC 24F .0106 APPEAL DATE (a) A party shall be allowed to establish an appeal date earlier than a postal meter date, or the date of a document by presenting clear and convincing evidence. (b) When a party alleges that it filed an appeal that the Board of Review never received…

04 NCAC 24F .0107 TIMELINESS EXCEPTION Timeliness sanctions shall be waived by the Board of Review or its designee when the Board of Review, DES, or an agent state representative gives misleading information on appeal rights to a party, if the party: (1) establishes what he or sh…

SECTION .0200 – HIGHER AUTHORITY REVIEW OF APPEALS DECISION 04 NCAC 24F .0201 REQUIREMENTS FOR APPEAL STATEMENT TO BOARD OF REVIEW A written statement of appeal from an Appeals Decision to the Board of Review shall comply with 04 NCAC 24A .0104(l)(5). History Note: Authority G.S.…

04 NCAC 24F .0202 ACKNOWLEDGMENT OF APPEAL (a) The receipt of a party's appeal from an Appeals Decision shall be acknowledged in writing by the Board of Review or its designee and sent to all parties of record. (b) The notice acknowledging receipt of an appeal shall inform each p…

04 NCAC 24F .0203 ORAL ARGUMENTS (a) Oral arguments before the Board of Review shall be granted at the discretion of the Board of Review. (b) A written request for oral arguments shall: (1) be directed to the Board of Review pursuant to 04 NCAC 24A .0104(v). (2) be received withi…

04 NCAC 24F .0204 LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY BEFORE THE BOARD OF REVIEW (a) An individual who is a party to a proceeding may represent himself or herself before the Board of Review. (b) A partnership or association may be represented by any of …

04 NCAC 24F .0205 INTRODUCTION OF EVIDENCE IN HIGHER AUTHORITY HEARINGS (a) The Board of Review shall allow each party 10 minutes from the time of the scheduled hearing to appear for the hearing. (b) If the appealing party fails to appear for the hearing and a continuance had not…

04 NCAC 24F .0206 CONTENT OF HIGHER AUTHORITY DECISION The Board of Review shall issue a written Higher Authority Decision that includes the following: (1) the names of the members of the Board of Review who participated in the review; (2) findings of fact, conclusions of law, an…

SECTION .0300 – TAX LIABILITY HEARINGS 04 NCAC 24F .0301 APPEALING A TAX MATTER (a) A written appeal regarding monetary eligibility denying a protest to a Wage Transcript and Monetary Determination shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104…

04 NCAC 24F .0302 SCHEDULING TAX HEARINGS (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 th…

04 NCAC 24F .0303 TELEPHONE HEARINGS BEFORE THE BOARD OF REVIEW History Note: Authority G.S. 96-4; Eff. July 1, 2015; Recodified from 04 NCAC 24D .1103 Eff. October 1, 2017; Amended Eff. July 1, 2018; Repealed Eff. May 1, 2021.

04 NCAC 24F .0304 IN-PERSON HEARINGS (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 mea…

04 NCAC 24F .0305 COMBINATION TELEPHONE AND IN-PERSON HEARINGS BEFORE THE BOARD OF REVIEW (a) The Board of Review or designated Hearing Officer may conduct an in-person/telephone hearing to avoid prejudice, to ensure security, to comply with standards for appeal promptness, or to…

04 NCAC 24F .0306 RESCHEDULING A TAX HEARING (a) The Board of Review may continue or adjourn a hearing at any time. (b) A request for a continuance of a hearing made prior to the hearing date shall be in writing and shall specify the reasons for the request. History Note: Authori…

04 NCAC 24F .0307 SUBPOENAS (a) Subpoenas to compel the attendance of witnesses and the production of records for any tax hearing may be issued by the Board of Review or its designated Hearing Officer. (1) A subpoena may be issued at the request of a party or on the Board of Revi…

04 NCAC 24F .0308 THE TAX OPINION (a) Following the conclusion of a tax hearing, the Board of Review shall issue a tax opinion with respect to the appeal filed. (b) The tax opinion shall set forth: (1) a statement of the case; (2) any findings of fact; (3) conclusions of law; (4)…

04 NCAC 24F .0309 CONDUCT OF TAX HEARINGS BY THE BOARD OF REVIEW (a) The Board of Review shall allow each party 10 minutes from the time of the scheduled hearing to appear for the hearing. (b) If the appealing party fails to appear for the hearing and a continuance had not been p…

04 NCAC 24F .0310 BURDEN OF PROOF IN HEARINGS BEFORE THE BOARD OF REVIEW The burden of proof shall rest with the appealing party in any hearing on an appeal set forth in 04 NCAC 24F .0301. History Note: Authority G.S. 96-4; 96-15.3; Eff. July 1, 2018.

04 NCAC 24F .0311 ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE BOARD OF REVIEW (a) Pursuant to G.S. 84-4.1, attorneys residing in and licensed to practice law in another state may seek to be admitted to practice before the Board of Review to represent a client. Attorneys a…

SUBCHAPTER 24G – UNEMPLOYMENT COMPENSATION DUE TO PUBLIC HEALTH EMERGENCY OR DISASTER DECLARATION SECTION .0100 – UNEMPLOYMENT COMPENSATION DUE TO CORONAVIRUS AND COVID-19 04 ncac 24g .0101 TEMPORARY WAIVER OF CERTAIN ELIGIBILITY REQUIREMENTS History Note: Authority G.S. 96-4; 96…

04 NCAC 24G .0102 NOTICE THAT EMPLOYERS MUST GIVE TO EMPLOYEES AS A RESULT OF CORONAVIRUS History Note: Authority G.S. 96-4; 166A-19.30; Families First Coronavirus Response Act, Pub. L. No. 116-127, Division D, 1402 (2020); E.O. 118, Governor Roy Cooper, 2020; Emergency Adoption …

04 NCAC 24G .0103 TEMPORARY WAIVER OF BENEFIT CHARGES TO EMPLOYER ACCOUNTS History Note: Authority G.S. 96-4; 166A-19.30; Families First Coronavirus Response Act, Pub. L. No. 116-127, Division D, 1402 (2020); E.O. 118, Governor Roy Cooper, 2020; Emergency Adoption Eff. April 14, …

04 NCAC 24G .0104 TEMPORARY COVID-19 SUITABLE WORK PROVISIONS History Note: Authority G.S. 96-2; 96-4; 96-14.11(b); 96-15(a); Emergency Adoption Eff. June 26, 2020; Temporary Adoption Eff. September 25, 2020; Temporary Adoption Expired Eff. July 12, 2021.

CHAPTER 25 – INNOVATION COUNCIL 04 NCAC 25 .0101 DEFINITIONS For the purposes of the rules in this Chapter, the definitions found in G.S. 169-1, and the following definitions, shall apply to this Section: (1) "Executive Director" means the Executive Director of the North Carolina…

04 NCAC 25 .0102 NONPROFIT PARTNERS (a) Nonprofit organizations wishing to assist applicants or participants as a nonprofit partner shall submit an application to the Council. Applications may be found on the Council's website at www.innovation.nc.gov. (b) Nonprofit organization …

04 NCAC 25 .0103 NONPROFIT PARTNERS APPLICATION DENIAL Reasons for denial of a nonprofit application shall include at least one of the following: (1) Perceived or actual conflicts of interest; (2) Failure to provide proof that the organization is a nonprofit organization duly aut…

04 NCAC 25 .0104 EXPRESSION OF INTEREST TO PARTICIPATE (a) An applicant may contact the Council to request a consultation regarding the Sandbox prior to submitting a formal application. An applicant may also request to present the innovative product or service at a Council meetin…

04 NCAC 25 .0105 REGULATORY SANDBOX APPLICATIONS (a) An applicant for the Regulatory Sandbox shall provide to the Council an application that includes applicant information, product or service information, a business plan, and a monitoring and evaluation plan for the proposed pro…

04 NCAC 25 .0106 SANDBOX APPLICATION Review (a) The Executive Director or designee shall review the application for completeness according to the criteria set forth in 04 NCAC 25 .0105. If there is missing or incomplete information in the application, the Executive Director shall…

04 NCAC 25 .0107 SANDBOX OPERATIONS (a) The Sandbox waiver agreement will be developed by the Executive Director within 15 business days of the Sandbox participant's waiver approval, and will be provided to the Council Chair and applicable State agency for review and approval. Th…

04 NCAC 25 .0108 SANDBOX PARTICIPANT REQUEST FOR EXTENSION (a) A Sandbox participant may request an extension, no later than 30 business days before the end of the Sandbox period, of not more than 12 months, for the purpose of obtaining a license or other authorization required b…

04 NCAC 25 .0109 DISCIPLINARY GUIDELINES (a) Sandbox participants may be subject to disciplinary actions for any of the following: (1) Failure to respond to consumer complaints according to the waiver agreement; (2) Failure to resolve consumer complaints according to the waiver a…