reglab/housing_qa huggingface dataset:
NC Gen Stat § 96-4.1 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 1 - Definitions and Funds.|§ 96-4.1 - Funds used in administering the unemployment compensation laws.

 96-4.1. Funds used in administering the unemployment compensation laws.Four funds are established to administer this Chapter. The State Treasurer is responsible for investing all revenue received by the funds as provided in G.S. 147-69.2 and G.S. 147-69.3. Interest and other investment income earned by a fund accrues to it. Payments from a fund may be made only upon the warrant of the Secretary of Commerce.The four funds are:(1) The Employment Security Administration Fund established under G.S. 96-5.(2) The Supplemental Employment Security Administration Fund established under G.S. 96-5.1.(3) The Unemployment Insurance Fund established under G.S. 96-6.(4) The Unemployment Insurance Reserve Fund established under G.S. 96-6.2.  (2013-2, s. 1(b); 2013-224, s. 19.)
NC Gen Stat § 96-5 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 1 - Definitions and Funds.|§ 96-5 - Employment Security Administration Fund.

 96-5. Employment Security Administration Fund.(a) Fund Established. - The Employment Security Administration Fund is created as a special revenue fund. The fund consists of the following:(1) Monies appropriated by this State.(2) Monies received from the United States or another source for the administration of this Chapter.(3) Monies received from any agency of the United States or any other state as compensation for services or facilities supplied to the agency or state.(4) Monies received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the Employment Security Administration Fund or by reason of damage to equipment or supplies purchased from monies in the fund.(5) Proceeds realized from the sale or disposition of equipment or supplies purchased from monies in the fund.(b) Use of Fund. - Monies in the Employment Security Administration Fund may be used by the Division only to administer this Chapter. Monies received in the fund from a source other than an appropriation by the General Assembly are appropriated for the purpose of administering this Chapter. The Secretary is authorized to requisition and receive from the State's account in the Unemployment Trust Fund any monies standing to the State's credit that are permitted by federal law to be used for administering this Chapter and to expend the monies for this purpose, without regard to a determination of necessity by a federal agency.(c) Repealed by Session Laws 2013-2, s. 1(a), effective July 1, 2013.(c1) Repealed by Session Laws 2004-124, s. 13.7B(b), effective July 20, 2004.(d) through (g) Repealed by Session Laws 2013-2, s. 1(a), effective July 1, 2013.  (Ex. Sess. 1936, c. 1, s. 13; 1941, c. 108, ss. 12, 13; 1947, c. 326, s. 5; c. 598, s. 1; 1949, c. 424, s. 2; 1951, c. 332, s. 18; 1953, c. 401, ss. 1, 5; 1977, c. 727, ss. 11-13; 1981, c. 160, s. 2; 1987, c. 17, ss. 1, 2; 1991, c. 689, s. 142; 1991, Ex. Sess., c. 6, s. 1; 1995 (Reg. Sess., 1996), c. 608, s. 2; 1996, 2nd Ex. Sess., c. 18, s. 26.6; 2004-124, s. 13.7B(b); 2005-276, s. 6.37(h); 2006-203, s. 22; 2011-401, s. 2.4; 2013-2, s. 1(a), (b); 2013-224, s. 19.)
NC Gen Stat § 96-5.1 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 1 - Definitions and Funds.|§ 96-5.1 - Supplemental Employment Security Administration Fund.

 96-5.1. Supplemental Employment Security Administration Fund.(a) Fund Established. - The Supplemental Employment Security Administration Fund is created as a special revenue fund. The fund consists of all interest and penalties paid under this Chapter by employers on overdue contributions and any appropriations made to the fund by the General Assembly. Penalties collected on unpaid taxes imposed by this section must be transferred to the Civil Penalty and Forfeiture Fund established in G.S. 115C-457.1.(b) Use of Funds. - Monies in the Supplemental Employment Security Administration Fund may be used by the Division only for one or more of the purposes listed below and may not be used in lieu of federal funds made available to the Division for the administration of this Chapter:(1) The payment of costs and charges of administration that the Secretary of Labor determines are not eligible for payment from or were improperly paid from the Employment Security Administration Fund. The Supplemental Employment Security Administration Fund must reimburse the Employment Security Administration Fund for the amount of any improper payment. If the balance in the Supplemental Fund is insufficient, the Secretary must notify the Governor, who must request an appropriation for that purpose.(2) The temporary stabilization of federal funds cash flow.(3) Security for loans from the Unemployment Trust Fund.(4) The refund of an overpayment of interest previously credited to the fund. If an employer takes credit for a previous overpayment of interest when remitting contributions, the amount of credit taken for the overpayment of interest must be reimbursed to the Unemployment Insurance Fund.  (2013-2, s. 1(b); 2013-224, ss. 3, 19.)
NC Gen Stat § 96-6.2 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 1 - Definitions and Funds.|§ 96-6.2 - Unemployment Insurance Reserve Fund.

 96-6.2. Unemployment Insurance Reserve Fund.(a) Establishment and Use. - The Unemployment Insurance Reserve Fund is established as an enterprise fund. The Fund consists of the revenues derived from the surtax imposed under G.S. 96-9.7. Monies in the Fund may be used only for the following purposes:(1) Interest payments required on advances under Title XII of the Social Security Act.(2) Principal payments on advances under Title XII of the Social Security Act.(3) Transfers to the Unemployment Insurance Fund for payment of benefits.(4) Administrative costs for the collection of the surtax.(5) Refunds of the surtax.(b) Fund Capped. - The balance in the Unemployment Insurance Reserve Fund on January 1 of any year may not exceed the greater of fifty million dollars ($50,000,000) or the amount of interest paid the previous September on advances under Title XII of the Social Security Act. Any amount in the fund that exceeds the cap must be transferred to the Unemployment Insurance Fund.  (2013-2, s. 1(b); 2013-224, ss. 4, 19.)
NC Gen Stat § 96-7 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 1 - Definitions and Funds.|§ 96-7 - Representation in court.

 96-7. Representation in court.(a) In any civil action to enforce the provisions of this Chapter, the Secretary, the Department, and the State may be represented by any qualified attorney who is designated by it for this purpose.(b) All criminal actions for violation of any provision of this Chapter, or of any rules or regulations issued pursuant thereto, shall be prosecuted as now provided by law by the district attorney or by the prosecuting attorney of any county or city in which the violation occurs.  (Ex. Sess. 1936, c. 1, s. 17; 1937, c. 150; 1973, c. 47, s. 2; 2011-401, s. 2.6.)
NC Gen Stat § 96-9.1 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2 - Contributions and Payments by Employers.|§ 96-9.1 - Purpose.

 96-9.1. Purpose.The purpose of this Article is to provide revenue to finance the unemployment benefits allowed under this Chapter and to do so in as simple a manner as possible by imposing a State unemployment tax that is similar to the federal unemployment tax imposed under FUTA. All employers that are liable for the federal unemployment tax on wages paid for services performed in this State and all employers that are required by FUTA to be given a state reimbursement option are liable for a State unemployment tax on wages. Revenue from this tax, referred to as a contribution, is credited to the Unemployment Insurance Fund established in G.S. 96-6.  (2013-2, s. 2(b); 2013-224, s. 19.)
NC Gen Stat § 96-9.3 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2 - Contributions and Payments by Employers.|§ 96-9.3 - Determination of taxable wages.

 96-9.3. Determination of taxable wages.(a) Determination. - The Division must determine the taxable wages for each calendar year. An employer is not liable for contributions on wages paid to an employee in excess of taxable wages. The taxable wages of an employee is an amount equal to the greater of the following:(1) The federal taxable wages set in section 3306 of the Code.(2) Fifty percent (50%) of the average yearly insured wage, rounded to the nearest multiple of one hundred dollars ($100.00). The average yearly insured wage is the average weekly wage on the computation date multiplied by 52.(b) Wages Included. - The following wages are included in determining whether the amount of wages paid to an individual in a single calendar year exceeds taxable wages:(1) Wages paid to an individual in this State by an employer that made contributions in another state upon the wages paid to the individual because the work was performed in the other state.(2) Wages paid by a successor employer to an individual when all of the following apply:a. The individual was an employee of the predecessor and was taken over as an employee by the successor as a part of the organization acquired.b. The predecessor employer paid contributions on the wages paid to the individual while in the predecessor's employ during the year of acquisition.c. The account of the predecessor is transferred to the successor.  (2013-2, s. 2(b); 2013-224, s. 19.)
NC Gen Stat § 96-9.4 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2 - Contributions and Payments by Employers.|§ 96-9.4 - Determination of employer's reserve ratio.

 96-9.4. Determination of employer's reserve ratio.(a) Account Balance. - The Division must determine the balance of an employer's account on the computation date by subtracting the total amount of all benefits charged to the employer's account for all past periods from the total of all contributions and other amounts credited to the employer for those periods. If the Division finds that an employer failed to file a report or finds that a report filed by an employer is incorrect or insufficient, the Division must determine the employer's account balance based upon the best information available to it and must notify the employer that it will use this balance to determine the employer's reserve ratio unless the employer provides additional information within 15 days of the date of the notice.(b) Reserve Ratio. - The Division must determine an employer's reserve ratio, which is used to determine the employer's contribution rate. The employer's reserve ratio is the quotient obtained by dividing the employer's account balance on the computation date by the total taxable payroll of the employer for the 36 calendar month period ending June 30 preceding the computation date, expressed as a percentage.  (2013-2, s. 2(b); 2013-224, s. 19.)
NC Gen Stat § 96-9.5 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2 - Contributions and Payments by Employers.|§ 96-9.5 - Performance of services in this State.

 96-9.5. Performance of services in this State.A service is performed in this State if it meets one or more of the following descriptions:(1) The service is localized in this State. Service is localized in this State if it meets one of the following conditions:a. It is performed entirely within the State.b. It is performed both within and without the State, but the service performed without the State is incidental to the individual's service within the State. For example, the individual's service without the State is temporary or transitory in nature or consists of isolated transactions.(2) The service is not localized in any state but some of the service is performed in this State, and one or more of the following applies:a. The base of operations is in this State.b. There is no base of operations and the place from which the service is directed or controlled is in this State.c. The service is not performed in any state that has a base of operations or a place from which the service is directed or controlled and the individual who performs the service is a resident of this State.(3) The service, wherever performed, is within the United States or Canada and both of the following apply:a. The service is not covered under the employment security law of any other state or Canada.b. The place from which the service is directed or controlled is in this State.(4) The service is performed outside the United States or Canada by a citizen of the United States in the employ of an American employer and at least one of the following applies. For purposes of this subdivision, the term "American employer" has the same meaning as defined in section 3306 of the Code:a. The employer's principal place of business in the United States is located in this State.b. The employer has no place of business in the United States, but the employer is one of the following:1. An individual who is a resident of this State.2. A corporation that is organized under the laws of this State.3. A partnership or a trust and more of its partners or trustees are residents of this State than of any other state.4. A limited liability company and more of its members are residents of this State than of any other state.c. The employer has elected coverage in this State in accordance with G.S. 96-9.8.d. The employer has not elected coverage in any state and the employee has filed a claim for benefits under the law of this State based on the service provided to the employer.  (2013-2, s. 2(b); 2013-224, ss. 19, 20(c).)
NC Gen Stat § 96-9.7 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2 - Contributions and Payments by Employers.|§ 96-9.7 - Surtax for the Unemployment Insurance Reserve Fund.

 96-9.7. Surtax for the Unemployment Insurance Reserve Fund.(a) Surtax Imposed. - A surtax is imposed on an employer who is required to make a contribution to the Unemployment Insurance Fund equal to twenty percent (20%) of the contribution due under G.S. 96-9.2. Except as provided in this section, the surtax is collected and administered in the same manner as contributions. Surtaxes collected under this section must be credited to the Unemployment Insurance Reserve Fund established under G.S. 96-6.2. Interest and penalties collected on unpaid surtaxes imposed by this section must be credited to the Supplemental Employment Security Administration Fund. Penalties collected on unpaid surtaxes imposed by this section must be transferred to the Civil Penalty and Forfeiture Fund established in G.S. 115C-457.1.(b) Suspension of Tax. - The tax does not apply in a calendar year if, as of September 1 of the preceding calendar year, the amount in the State's account in the Unemployment Trust Fund equals or exceeds one billion dollars ($1,000,000,000).  (2013-2, s. 2(b); 2013-224, ss. 8, 19; 2017-8, s. 3.1(a).)
NC Gen Stat § 96-9.8 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2 - Contributions and Payments by Employers.|§ 96-9.8 - Voluntary election to pay contributions.

 96-9.8. Voluntary election to pay contributions.(a) When Allowed. - An employer may elect to be subject to the contribution requirement imposed by G.S. 96-9.2 and thereby provide benefit coverage for its employees as follows:(1) An employer that is not otherwise liable for contributions under G.S. 96-9.2 may elect to pay contributions to the same extent as an employer that is liable for those contributions.(2) An employer that pays for services that are not otherwise subject to the contribution requirement may elect to pay contributions on those services performed by individuals in its employ in one or more distinct establishments or places of business.(3) An employer that employs the services of an individual who resides within this State but performs the services entirely without the State may elect to have the individual's service constitute employment subject to contributions if no contributions are required or paid with respect to the services under an employment security law of any other state or of the federal government.(b) Election. - To make an election under this section, an employer must file an application with the Division. An election is effective on the date stated by the Division in a letter approving the election. An election is irrevocable for the two-year period beginning on the effective date.(c) Termination. - The Division may, on its own motion, terminate coverage of an employer who has become subject to this Chapter solely by electing coverage under this section. This termination may occur within the two-year minimum election period. The Division must give the employer 30 days written notice of a decision to terminate an election. The notice must be mailed to the employer's last known address. An employer that elects coverage under this section may, subsequent to the two-year minimum election period, terminate the election by filing a notice of termination with the Division. The notice must be given prior to the first day of March following the first day of January of the calendar year for which the employer wishes to cease coverage under this section.  (2013-2, s. 2(b); 2013-224, s. 19.)
NC Gen Stat § 96-10.1 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2A - Administration and Collection of Contributions.|§ 96-10.1 - Compromise of liability.

 96-10.1. Compromise of liability.(a) Authority. - The Secretary may compromise an employer's liability under this Article when the Secretary determines that the compromise is in the best interest of the State and makes one or more of the following findings:(1) There is a reasonable doubt as to the amount of the liability of the employer under the law and the facts.(2) The employer is insolvent and the Secretary probably could not otherwise collect an amount equal to, or in excess of, the amount offered in compromise. An employer is considered insolvent only in one of the following circumstances:a. It is plain and indisputable that the employer is clearly insolvent and will remain so in the reasonable future.b. The employer has been determined to be insolvent in a judicial proceeding.(3) Collection of a greater amount than that offered in compromise is improbable, and the funds or a substantial portion of the funds offered in the settlement come from sources from which the Secretary could not otherwise collect.(b) Written Statement. - When the Secretary compromises an employer's liability under this section and the amount of the liability is at least one thousand dollars ($1,000), the Secretary must make a written statement that sets out the amount of the liability, the amount accepted under the compromise, a summary of the facts concerning the liability, and the findings on which the compromise is based. The Secretary must sign the statement and keep a record of the statement.  (2013-2, s. 3(b); 2013-224, s. 19.)
NC Gen Stat § 96-11.1 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2B - Administration of Employer Accounts.|§ 96-11.1 - Employer accounts.

 96-11.1. Employer accounts.The Division must maintain a separate account for each employer. The Division must credit the employer's account with all contributions paid by the employer or on the employer's behalf and must charge the employer's account for benefits as provided in this Chapter. The Division must prepare an annual statement of all charges and credits made to the employer's account during the 12 months preceding the computation date. The Division must send the statement to the employer when the Division notifies the employer of the employer's contribution rate for the succeeding calendar year. The Division may provide a statement of charges and credits more frequently upon a request by the employer.  (2013-2, s. 4; 2013-224, s. 19.)
NC Gen Stat § 96-11.2 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2B - Administration of Employer Accounts.|§ 96-11.2 - Allocation of charges to base period employers.

 96-11.2. Allocation of charges to base period employers.Benefits paid to an individual are charged to an employer's account quarterly. Benefits paid to an individual must be allocated to the account of each base period employer in the proportion that the base period wages paid to the individual in a calendar quarter by each base period employer bears to the total wages paid to the individual in the base period by all base period employers. The amount allocated to an employer that pays contributions is multiplied by one hundred twenty percent (120%) and charged to that employer's account. The amount allocated to an employer that elects to reimburse the Unemployment Insurance Fund in lieu of paying contributions is the amount of benefits charged to that employer's account. (2013-2, s. 4; 2013-224, ss. 10, 19; 2015-238, s. 4.2(a).)
NC Gen Stat § 96-11.3 (2021)
2021 North Carolina General Statutes|Chapter 96 - Employment Security|Article 2B - Administration of Employer Accounts.|§ 96-11.3 - Noncharging of benefits.

 96-11.3. Noncharging of benefits.(a) To Specific Employer. - Benefits paid to an individual under a claim filed for a period occurring after the date of the individual's separation from employment may not be charged to the account of the employer by whom the individual was employed at the time of the separation if the separation is due to one of the reasons listed below and the employer promptly notifies the Division, in accordance with rules adopted by the Division, of the reason:(1) The individual left work without good cause attributable to the employer.(2) The employer discharged the individual for misconduct in connection with the work.(3) The employer discharged the individual solely for a bona fide inability to do the work for which the individual was hired and the individual's period of employment was 100 days or less.(4) The separation is a disqualifying separation under G.S. 96-14.7.(b) To Any Base Period Employer. - Benefits paid to an individual may not be charged to the account of an employer of the individual if the benefits paid meet any of the following descriptions:(1) They were paid to an individual who is attending a vocational school or training program approved by the Division.(2) They were paid to an individual for unemployment due directly to a disaster covered by a federal disaster declaration.(3) They were paid to an individual who left work for good cause under G.S. 96-14.8.(4) They were paid as a result of a decision by the Division and the decision is ultimately reversed upon final adjudication.(c) Current Employer. - At the request of the employer, no benefit charges may be made to the account of an employer that has furnished work to an individual who, because of the loss of employment with one or more other employers, is eligible for partial benefits while still being furnished work by the employer on substantially the same basis and substantially the same wages as had been made available to the individual during the individual's base period. This prohibition applies regardless of whether the employments were simultaneous or successive. A request made under this subsection must be filed in accordance with rules adopted by the Division.  (2013-2, s. 4; 2013-224, s. 19; 2017-8, s. 1(b).)