reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1000 - REQUESTS AND HEARINGS TO REVIEW AND REDETERMINE TAX RATE › Section 24D .1001 - REQUEST FOR REDETERMINATION OF TAX RATE

Current through Register Vol. 39, No. 2, July 15, 2024
(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 as set forth in
				  04 NCAC
				  24A .0104(o).
(c) The request for a review and
				  redetermination shall be filed prior to May 1 following the effective date of
				  the contribution rate pursuant to
				  G.S.
				  96-9.2(d).
Authority
					 G.S.
					 96-4;
					 96-9.2;
Eff. July 1,
					 2015;
Amended Eff. July 1, 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1000 - REQUESTS AND HEARINGS TO REVIEW AND REDETERMINE TAX RATE › Section 24D .1002 - DIVISION'S OBLIGATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(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.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1000 - REQUESTS AND HEARINGS TO REVIEW AND REDETERMINE TAX RATE › Section 24D .1003 - CONTINUED PAYMENTS REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
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 of the Board of Review or the courts, the
					 employer shall be entitled to a refund, or be liable for additional
					 contributions.
Authority
					 G.S.
					 96-4;
					 96-9.2;
					 96-10;
Eff. July 1,
					 2015.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION › Section 24D .1101 - NOTICE TO EMPLOYER OF REFERRAL TO TOP

Current through Register Vol. 39, No. 2, July 15, 2024
(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 least
				  60 days before submitting the debt to TOP.
(b) The notice shall include:
(1) the employer's name;
(2) the type of debt;
(3) the total amount of the referred
				  debt;
(4) the total amount of the
				  employer's debt owed to DES;
(5)
				  the total amount of fees, as applicable;
(6) the amount of assessed penalties, as
				  applicable;
(7) a citation to the
				  legal authority that permits collection of the debt through TOP;
(8) a statement of DES's intention to collect
				  the debt through administrative offset;
(9) a statement that the employer may request
				  a copy of DES's records that support the debt;
(10) a statement of the employer's right to
				  request that DES reevaluate the debt;
(11) the time period and procedure for
				  requesting a reevaluation pursuant to
				  04 NCAC
				  24A .0104(k);
(12) a statement that failure to request a
				  reevaluation within the required time shall result in referral of the
				  debt;
(13) a statement of the
				  employer's right to request to enter into a written repayment agreement with
				  DES;
(14) instructions for paying
				  the debt;
(15) a mailing address
				  where payments shall be sent;
(16)
				  a mailing address and facsimile number to request a reevaluation of the
				  debt;
(17) a telephone number for
				  the employer to seek information regarding the notice; and
(18) the date that the notice was mailed to
				  the employer.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION › Section 24D .1102 - EMPLOYER REEVALUATION OF DEBT

Current through Register Vol. 39, No. 2, July 15, 2024
(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 the Treasury Offset Program (TOP) for
				  collection.
(2) The written request
				  shall be accompanied by documents or other clear and convincing evidence that
				  shows:
(A) the identity of the employer to
				  whom the debt is assigned is incorrect; or
(B) the amount of the debt is
				  inaccurate.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION › Section 24D .1103 - SETOFF DEBT COLLECTION ACT NOTICE TO EMPLOYER

Current through Register Vol. 39, No. 2, July 15, 2024
(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 type of
				  debt;
(3) the amount of the refund
				  received by DES;
(4) the total
				  amount of the employer's debt owed to DES;
(5) the total amount of fees, as
				  applicable;
(6) the amount of
				  assessed penalties, as applicable;
(7) a citation to the legal authority that
				  permits collection of the debt through setoff;
(8) a statement of DES's intention to apply
				  the refund against the debt;
(9) an
				  explanation that the debt is the basis for the agency's claim to the debtor's
				  refund;
(10) a statement of the
				  employer's right to contest the debt by filing a written request for a
				  hearing;
(11) the time period and
				  procedure for requesting a hearing pursuant to
				  04 NCAC
				  24A .0104(i);
(12) a statement that failure to request a
				  hearing within the required time shall result in setoff of the debt;
(13) a statement of the employer's right to
				  enter into a written repayment agreement with DES;
(14) instructions for paying the
				  debt;
(15) a mailing address where
				  payments shall be sent;
(16) the
				  date that the notice was mailed to the employer; and
(17) a telephone number for the employer to
				  seek information regarding the notice.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION › Section 24D .1104 - EMPLOYER SETOFF DEBT COLLECTION ACT HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
(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
				  24A .0106 shall apply in determining
				  timeliness of an appeal.
(c)
				  Hearings pursuant to
				  G.S.
				  105A-8(b) shall be conducted
				  consistent with the procedures prescribed in
				  04 NCAC
				  24F .0303.
Authority
					 G.S.
					 96-4;
					 105A-8;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION › Section 24D .1105 - RESCHEDULING A TAX HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
(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.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION › Section 24D .1106 - SUBPOENAS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Any party's
				  request for a subpoena to be issued by the Board of Review shall be in writing,
				  sent to the Board of Review, and shall include:
(1) the name of the party requesting the
				  subpoena;
(2) the claimant's name,
				  if applicable;
(3) the employer's
				  name, if applicable;
(4) the docket
				  number of the case;
(5) the name,
				  address, and telephone number of each person sought for appearance at the
				  hearing;
(6) the specific
				  identification of any document, recording, or item sought, including a detailed
				  description of where the item is located;
(7) the name and address of the individual or
				  party in possession of any item sought; and
(8) a statement of why the testimony or
				  evidence to be subpoenaed is necessary for a proper presentation of the
				  case.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1100 - TREASURY OFFSET PROGRAM AND EMPLOYER SETOFF DEBT COLLECTION › Section 24D .1107 - THE TAX OPINION

Current through Register Vol. 39, No. 2, July 15, 2024
(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) the final order with
				  regard to the opinion rendered;
(5)
				  the date the opinion was mailed;
(6) instructions for filing an appeal;
				  and
(7) the time period within
				  which an appeal shall be filed.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1200 - SEASONAL PURSUITS › Section 24D .1201 - REQUEST FOR SEASONAL DETERMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
(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, or email as provided in
				  04 NCAC
				  24A .0104(t).
(b) Each employer shall complete and submit
				  the Application for Seasonal Determination (Form NCUI 611) to the Tax
				  Administration Section as provided in
				  04 NCAC
				  24A .0104(t).
(c) A request submitted on 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 each seasonal pursuit;
(5) an
				  explanation of why the seasonal pursuit being requested cannot be conducted
				  throughout the year;
(6) beginning
				  and ending dates of each seasonal pursuit for the last four years;
(7) the name of the individual requesting the
				  determination;
(8) the official
				  position of the individual requesting the determination on behalf of the
				  employing unit; and
(9) a telephone
				  number.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1200 - SEASONAL PURSUITS › Section 24D .1202 - WRITTEN DETERMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
(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
				  DES;
(2) the effective date of the
				  determination; and
(3) the specific
				  filing requirements for seasonal employers.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1200 - SEASONAL PURSUITS › Section 24D .1203 - DISPLAY REQUIRED

Current through Register Vol. 39, No. 2, July 15, 2024
(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 mail
				  and shall contain:
(1) notice that a seasonal
				  determination was requested by the employer and issued by DES; and
(2) instructions for workers employed by the
				  employer to protest the determination within 10 days.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1200 - SEASONAL PURSUITS › Section 24D .1204 - WAGE RECORDS AND REPORTS REQUIREMENT

Current through Register Vol. 39, No. 2, July 15, 2024
(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 that are paid
				  to those workers.
(b) Any employer
				  engaged in a seasonal pursuit shall submit quarterly wage reports pursuant to
				  Rule .0603 of this Subchapter, showing the seasonal wages paid to workers
				  during the active periods assigned by DES.
(c) Within 15 days of the date that DES mails
				  notice of a seasonal period, the employer shall complete and submit to DES a
				  Breakdown of Wages Previously Reported for Workers to Show Seasonal and
				  Non-Seasonal Wages (Form NCUI 542) with seasonal wages in the current base
				  period and in intervening quarters between the base period and completed
				  calendar quarters preceding the first day of the active period, which shall
				  include the following:
(1) each worker's
				  social security number, and name; and
(2) each worker's seasonal wages,
				  non-seasonal wages and total wages for each calendar quarter.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1300 - COLLECTION METHODS OF EMPLOYER DEBT › Section 24D .1301 - NOTICE TO EMPLOYER

Current through Register Vol. 39, No. 2, July 15, 2024
(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 employer by U.S. mail.
(c) The
				  notice shall state the following:
(1) that
				  DES is in possession of judgments and executions that were properly docketed
				  and indexed by the clerks of the superior court;
(2) the county of the superior court where
				  the judgments and executions are docketed;
(3) that DES mailed previous notice of the
				  debt and the date DES mailed notice to the employer;
(4) the amount owed by the
				  employer;
(5) the name of any other
				  individual or entity that will receive notice of the debt;
(6) the statutory authority for service of
				  execution of levy by DES;
(7) the
				  relief sought by DES; and
(8) the
				  name, address and telephone number of an authorized representative of DES who
				  may be contacted regarding the debt.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1300 - COLLECTION METHODS OF EMPLOYER DEBT › Section 24D .1302 - NOTICE TO GARNISHEE

Current through Register Vol. 39, No. 2, July 15, 2024
(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
				  notice shall state the following:
(1) the name
				  of the indebted employer;
(2) that
				  DES is in possession of judgments and executions that were properly docketed
				  and indexed by the clerks of the superior court;
(3) the county of the superior court where
				  the judgments and executions are docketed;
(4) that the employer has received previous
				  notice of the debt;
(5) the amount
				  owed by the employer;
(6) statutory
				  authority for service of execution of levy;
(7) relief sought and how to remit payment;
				  and
(8) the name, address and
				  telephone number of an authorized representative of DES who may be contacted
				  regarding the debt.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .1400 - RECORDS › Section 24D .1401 - OFFICIAL FORMS (RECODIFIED TO 04 NCAC 24A .0601 EFF. AUGUST 1, 2020)

Current through Register Vol. 39, No. 2, July 15, 2024
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter E - UNEMPLOYMENT INSURANCE DOCUMENTS AND RECORDS › Section 24E .0101-.0104

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
				  G.S.
				  96-4(d);
				  96-4(x);
				  20 CFR
				  603;
Eff. May 1,
				  2013;
Repealed Eff. July 1, 2015.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0100 - GENERAL › Section 24F .0101 - OFFICE LOCATION FOR BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
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 Post Office Box 28263, Raleigh, NC 27611. The
					 office is open to the public during business hours, from 8:00 a.m. to 5:00
					 p.m., Monday through Friday, except for State holidays as set forth in
					 25 NCAC
					 01E .0901, including subsequent amendments
					 and editions.
Authority
					 G.S.
					 96-4;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0100 - GENERAL › Section 24F .0102 - ADDRESSES FOR NOTICE AND ELECTRONIC NOTICE

Current through Register Vol. 39, No. 2, July 15, 2024
Rule
					 04 NCAC
					 24A .0103 shall apply for notice sent by the
					 Board of Review.
Authority
					 G.S.
					 96-4;
					 96-15;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0100 - GENERAL › Section 24F .0103 - ADDRESSES FOR FILING APPEALS, EXCEPTIONS, OR REQUESTS

Current through Register Vol. 39, No. 2, July 15, 2024
Appeals, exceptions, and requests shall be filed with the
					 Board of Review in accordance with
					 04 NCAC
					 24A .0104(l), (r), and
					 (v).
Authority
					 G.S.
					 96-4;
					 96-15;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0100 - GENERAL › Section 24F .0104 - FILING/MAILING DATES AND USE OF FORMS

Current through Register Vol. 39, No. 2, July 15, 2024
Rule
					 04 NCAC
					 24A .0106 shall apply in determining the
					 timeliness of appeals, exceptions, and requests filed with the Board of
					 Review.
Authority
					 G.S.
					 96-4;
					 96-15;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0100 - GENERAL › Section 24F .0105 - SIGNATURES

Current through Register Vol. 39, No. 2, July 15, 2024
(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.
Authority
					 G.S.
					 96-4;
					 96-9.15;
					 96-15;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0100 - GENERAL › Section 24F .0106 - APPEAL DATE

Current through Register Vol. 39, No. 2, July 15, 2024
(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, the party shall present clear
				  and convincing evidence of a timely filing, which may be corroborated by
				  testimony or physical evidence linked to the appeal in question.
(c) The Board of Review shall allow
				  cross-examination in de novo hearings to establish the timeliness of an appeal,
				  using the criteria set forth in
				  04 NCAC
				  24A .0106.
Authority
					 G.S.
					 96-4;
					 96-15;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0100 - GENERAL › Section 24F .0107 - TIMELINESS EXCEPTION

Current through Register Vol. 39, No. 2, July 15, 2024
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 she was told was
				  misleading and how he or she was misled, using the criteria set forth in
				  04 NCAC
				  24F .0106;
(2) identifies, if possible, the individual
				  who misled him or her; and
(3)
				  establishes that the Board of Review or DES did not provide the party with any
				  written instructions contrary to the misleading information with service of the
				  decision being appealed.
Authority
					 G.S.
					 96-4;
					 96-15;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0200 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24F .0201 - REQUIREMENTS FOR APPEAL STATEMENT TO BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
A written statement of appeal from an Appeals Decision to
					 the Board of Review shall comply with
					 04 NCAC
					 24A
					 .0104(l)(5).
Authority
					 G.S.
					 96-4;
					 96-15;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24C .0501 Eff. October 1, 2017;
Amended Eff. July 1, 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0200 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24F .0202 - ACKNOWLEDGMENT OF APPEAL

Current through Register Vol. 39, No. 2, July 15, 2024
(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 party of the following:
(1) the right to request oral
				  arguments;
(2) the deadline to
				  request oral arguments;
(3) the
				  right to submit written arguments regarding the appeal;
(4) the deadline for submitting written
				  arguments;
(5) that the party may
				  submit a written request for a record of the hearing proceeding pursuant to
				  G.S.
				  96-15(f); and
(6) the procedures for obtaining a record of
				  the hearing, including recordings or transcripts.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0200 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24F .0203 - ORAL ARGUMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(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 within 15 days of the date on
				  the notice acknowledging receipt of an appeal from the Appeals Decision;
				  and
(3) contain a statement that a
				  copy of the request was mailed or personally delivered to the opposing party,
				  if one exists.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0200 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24F .0204 - LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY BEFORE THE BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
(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 its members.
(c) A corporation may be represented by an
				  officer.
(d) Any party may be
				  represented by a legal representative as defined in
				  04 NCAC
				  24A .0105.
(e) Notices or certification of legal
				  representation by an attorney licensed to practice law in this State shall be
				  in writing and presented to the Board of Review to become part of the official
				  record.
(f) Notices or
				  certification of legal representation by an individual who is supervised by an
				  attorney licensed to practice law in this State shall be in writing and
				  presented to the Board of Review to become part of the official record, and
				  shall contain:
(1) the name, business address,
				  and telephone number of the supervising attorney;
(2) the supervising attorney's active North
				  Carolina State Bar number; and
(3)
				  the name, address, and telephone number of the person being
				  supervised.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0200 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24F .0205 - INTRODUCTION OF EVIDENCE IN HIGHER AUTHORITY HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
(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 previously granted, the Board of
				  Review shall issue a Higher Authority Decision dismissing the appeal.
(c) A party desiring to introduce documents
				  or other non-testimonial evidence at a de novo hearing shall provide an
				  authenticated copy plus one copy for the Board of Review to include in the
				  official record of the hearing. A copy of any document or other evidence
				  provided to the Board of Review shall be provided to the opposing party prior
				  to the hearing.
(d) A party
				  offering 20 or more documents into evidence shall prepare a list of the
				  documents in the order of their presentation. The list shall be provided to the
				  Board of Review and to each party before the hearing to become part of the
				  official hearing record.
(e) If the
				  Board of Review takes official notice of facts, whether under judicial notice
				  or within the Board's specialized knowledge, the official notice and its source
				  shall be stated on the record and noticed to the parties. Each party shall be
				  given an opportunity to dispute the noticed fact by argument and submission of
				  evidence.
Authority
					 G.S.
					 96-4;
					 96-15;
					 96-15.3;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24C .0505 Eff. October 1, 2017;
Amended Eff. July 1, 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0200 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24F .0206 - CONTENT OF HIGHER AUTHORITY DECISION

Current through Register Vol. 39, No. 2, July 15, 2024
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, and
				  the decision of the Board of Review;
(3) instructions for filing an appeal of the
				  Higher Authority Decision to the superior court and the date the Higher
				  Authority Decision was mailed; and
(4) notice that claims filed on or after June
				  30, 2013 shall be subject to repayment of overpayment of benefits resulting
				  from any decision that is later reversed on appeal.
Authority
					 G.S.
					 96-4;
					 96-11.4;
					 96-15;
Eff. July 1,
					 2015;
Temporary Amendment Eff. March 1, 2016;
Temporary
					 Amendment Expired December 10, 2016;
Amended Eff. April 1,
					 2017;
Recodified from
					 04 NCAC
					 24C .0506 Eff. October 1,
					 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0301 - APPEALING A TAX MATTER

Current through Register Vol. 39, No. 2, July 15, 2024
(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(e).
(b) A written appeal of a Tax Liability
				  Determination shall be filed with DES's Tax Administration Section pursuant to
				  04 NCAC
				  24A .0104(n).
(c) A written appeal of a Tax Rate Assignment
				  shall be filed with DES's Tax Administration Section pursuant to
				  04 NCAC
				  24A .0104(o).
(d) A written appeal of an Audit Result shall
				  be filed with DES's Tax Administration Section pursuant to
				  04 NCAC
				  24A .0104(p).
(e) A written appeal of a Tax Assessment
				  shall be filed with DES's Tax Administration Section pursuant to
				  04 NCAC
				  24A .0104(q).
(f) Written Exceptions to a Tax Opinion shall
				  be filed with the Board of Review pursuant to
				  04 NCAC
				  24A .0104(r).
Authority
					 G.S.
					 96-4;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .1101 Eff. October 1, 2017;
Amended Eff. July 1, 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0302 - SCHEDULING TAX HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
(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 the appealing
				  party;
(3) the date and time of the
				  hearing;
(4) if requested at the
				  time of the filing of the appeal, the physical location of an in-person
				  hearing;
(5) the telephone number
				  at which each party will be called for a telephone hearing;
(6) each issue, with statutory reference, to
				  be heard and decided;
(7) the name
				  and contact information for the Board of Review or designated Hearing
				  Officer;
(8) the manner in which
				  witnesses may offer evidence and participate in the hearing;
(9) each party's right to obtain a legal
				  representative as defined in
				  04 NCAC
				  24A .0105;
(10) instructions for requesting a
				  rescheduling of the hearing;
(11)
				  notice that a party may object to a telephone hearing and request an in-person
				  hearing; and
(12) a statement of
				  each party's right to request the issuance of a subpoena for the production of
				  records or individuals to appear to testify, and instructions for how to do
				  so.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0303 - REPEALED - TELEPHONE HEARINGS BEFORE THE BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
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.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0304 - IN-PERSON HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
(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 means of hearing, for
				  example, by telephone, video, or web conferencing
(c) A party may object to the venue of
				  hearing or alternate means of hearing designated by the Board. The Board will
				  consider such objection if it is filed with the Board within 10 days of the
				  issuance of a notice of hearing. The objection shall be in writing and provide
				  good cause as to the reason for a request in a change of venue.
Authority
					 G.S.
					 96-4;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .1104 Eff. October 1, 2017;
Amended Eff. May 1, 2021.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0305 - COMBINATION TELEPHONE AND IN-PERSON HEARINGS BEFORE THE BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
(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 expedite
				  an appeal.
(b) A party may obtain
				  an in-person/telephone hearing by filing a written objection to a telephone
				  conference call hearing notice pursuant to
				  04 NCAC
				  24F .0303, or to an in-person hearing notice
				  pursuant to
				  04 NCAC
				  24F .0304.
(1) The objection shall state each reason
				  that the party objects to appearing in the manner listed in the hearing
				  notice.
(2) The objecting party
				  shall state the manner in which it, or its witnesses, request to appear for the
				  hearing.
(3) This request shall be
				  directed to the Board of Review or Hearing Officer designated in the hearing
				  notice.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0306 - RESCHEDULING A TAX HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
(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.
Authority
					 G.S.
					 96-4;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .1105 Eff. October 1,
					 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0307 - SUBPOENAS

Current through Register Vol. 39, No. 2, July 15, 2024
(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 Review's or Hearing Officer's own
				  motion.
(2) Any documentation
				  showing service of the subpoena shall become part of the official hearing
				  record.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0308 - THE TAX OPINION

Current through Register Vol. 39, No. 2, July 15, 2024
(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) the final order with
				  regard to the opinion rendered;
(5)
				  the date the opinion was mailed;
(6) instructions for filing an appeal;
				  and
(7) the time period within
				  which an appeal shall be filed.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0309 - CONDUCT OF TAX HEARINGS BY THE BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
(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 previously granted, the Board of
				  Review shall issue a Tax Opinion dismissing the appeal.
(c) A party desiring to introduce documents
				  or other non-testimonial evidence at a de novo hearing shall provide an
				  authenticated copy plus one copy for the Board of Review to include in the
				  official record of the hearing. A copy of any document or other evidence
				  provided to the Board of Review shall be provided to the opposing party prior
				  to the hearing.
(d) A party
				  offering 30 or more documents into evidence shall prepare a list of documents
				  in the order of their presentation. The list shall be provided to the Board of
				  Review and to each party before the hearing to become part of the official
				  hearing record.
(e) If the Board of
				  Review takes official notice of facts, whether under judicial notice or within
				  the Board's specialized knowledge, the official notice and its source shall be
				  stated on the record and noticed to the parties. Each party shall be given an
				  opportunity to dispute the noticed fact by argument and submission of
				  evidence.
Authority
					 G.S.
					 96-4;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0310 - BURDEN OF PROOF IN HEARINGS BEFORE THE BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
The burden of proof shall rest with the appealing party in
					 any hearing on an appeal set forth in
					 04 NCAC
					 24F .0301.
Authority
					 G.S.
					 96-4;
					 96-15.3;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter F - BOARD OF REVIEW › Section .0300 - TAX LIABILITY HEARINGS › Section 24F .0311 - ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
(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 admitted pursuant to
				  04 NCAC
				  24C .0303 for the same matter are not
				  required to seek admission pursuant to this Rule.
(b) An out-of-state attorney seeking to
				  practice before the Board of Review, or the North Carolina attorney with whom
				  the out-of-state attorney associates pursuant to
				  G.S.
				  84-4.1(5), shall file a
				  motion with the Board of Review that complies with the requirements of
				  G.S.
				  84-4.1.
(c) A proposed Order Permitting Out-Of-State
				  Attorney to Appear Pro Hac Vice shall be provided to the Board of Review with
				  the motion.
(d) Following review of
				  the motion, the Board of Review shall issue an order granting or denying the
				  motion.
(e) Pro hac vice admission
				  granted to practice before the Board of Review shall allow continued
				  representation before the Board of Review in all administrative proceedings
				  regarding the same matter. The Board of Review has the discretionary authority
				  to deny a motion for pro hac vice admission even if the motion complies with
				  the requirements of
				  G.S.
				  84-4.1.
(f) Upon receipt of an order granting a
				  motion for pro hac vice admission to practice before the Board of Review, the
				  admitted out-of-state attorney or the associated North Carolina attorney shall
				  pay the fees required by
				  G.S.
				  84-4.1 to the North Carolina State Bar and
				  General Court of Justice, and file a statement with the Board of Review
				  documenting payment of the fees and the submission of any pro hac vice
				  admission registration statement required by the North Carolina State Bar. A
				  copy of the motion, Order, registration statement, and documentation reflecting
				  payment of the fees shall be provided to the Board of Review to be included in
				  the official hearing record.
Authority
					 G.S.
					 84-4.1;
					 96-4;
					 96-17;
Eff. July 1,
					 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter G - UNEMPLOYMENT COMPENSATION DUE TO PUBLIC HEALTH EMERGENCY OR DISASTER DECLARATION › Section .0100 - UNEMPLOYMENT COMPENSATION DUE TO CORONAVIRUS AND COVID-19 › Section 24G .0101 - EXPIRED - TEMPORARY WAIVER OF CERTAIN ELIGIBILITY REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
04 ncac 24g .0101 TEMPORARY WAIVER
					 OF CERTAIN ELIGIBILITY REQUIREMENTS
Authority
					 G.S.
					 96-4;
					 96-14.1;
					 96-14.9;
					 96-15.01;
					 166A-19.30;
					 20 C.F.R.
					 604.4; 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,
					 2020;
Emergency Adoption Expired Eff. June 30,
					 2020.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter G - UNEMPLOYMENT COMPENSATION DUE TO PUBLIC HEALTH EMERGENCY OR DISASTER DECLARATION › Section .0100 - UNEMPLOYMENT COMPENSATION DUE TO CORONAVIRUS AND COVID-19 › Section 24G .0102 - EXPIRED - NOTICE THAT EMPLOYERS MUST GIVE TO EMPLOYEES AS A RESULT OF CORONAVIRUS

Current through Register Vol. 39, No. 2, July 15, 2024
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, 2020;
Temporary Adoption Eff. July 24,
					 2020;
Temporary Adoption Expired Eff. May 14,
					 2021.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter G - UNEMPLOYMENT COMPENSATION DUE TO PUBLIC HEALTH EMERGENCY OR DISASTER DECLARATION › Section .0100 - UNEMPLOYMENT COMPENSATION DUE TO CORONAVIRUS AND COVID-19 › Section 24G .0103 - EXPIRED - TEMPORARY WAIVER OF BENEFIT CHARGES TO EMPLOYER ACCOUNTS

Current through Register Vol. 39, No. 2, July 15, 2024
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, 2020;
Temporary Adoption Eff. July 24,
					 2020;
Temporary Adoption Expired Eff. May 14,
					 2021.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter G - UNEMPLOYMENT COMPENSATION DUE TO PUBLIC HEALTH EMERGENCY OR DISASTER DECLARATION › Section .0100 - UNEMPLOYMENT COMPENSATION DUE TO CORONAVIRUS AND COVID-19 › Section 24G .0104 - EXPIRED - TEMPORARY COVID-19 SUITABLE WORK PROVISIONS

Current through Register Vol. 39, No. 2, July 15, 2024
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.
North Carolina Administrative Code › Title 06 - COUNCIL OF STATE › Chapter 01 - DEPARTMENTAL RULES › Section 01 .0101 - ADMINISTRATION

Current through Register Vol. 39, No. 2, July 15, 2024
The Council shall be served by a secretary who shall be appointed by the Governor. In the absence of the Governor, the Lieutenant Governor shall preside. In the absence of the Lieutenant Governor, the Council shall be chaired by a member of the Council to be determined by the order in which members are listed in Article III, Section 7 of the North Carolina Constitution.
Authority North Carolina Constitution, Article III, Section 2,7,8;
Eff. February 3, 1976;
Amended Eff. May 1, 1989;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 20, 2015.
North Carolina Administrative Code › Title 06 - COUNCIL OF STATE › Chapter 01 - DEPARTMENTAL RULES › Section 01 .0102 - PURPOSE

Current through Register Vol. 39, No. 2, July 15, 2024
The Council of State shall function as an executive advisory committee to aid in the establishment and implementation of policy. It shall also act as statutorily mandated.
Authority North Carolina Constitution, Article III, Section 8;
Eff. February 3, 1976;
Amended Eff. May 1, 1989;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 20, 2015.
North Carolina Administrative Code › Title 06 - COUNCIL OF STATE › Chapter 01 - DEPARTMENTAL RULES › Section 01 .0103 - MEETINGS

Current through Register Vol. 39, No. 2, July 15, 2024
The Council of State shall convene at such times and places, as the Governor shall deem necessary.
Authority G.S. 147-13;
Eff. February 3, 1976;
Amended Eff. July 1, 1989;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 20, 2015.
North Carolina Administrative Code › Title 06 - COUNCIL OF STATE › Chapter 01 - DEPARTMENTAL RULES › Section 01 .0104 - LOCATION

Current through Register Vol. 39, No. 2, July 15, 2024
The Council of State has no permanent office or staff. Matters to be brought before the Council of State should be submitted to the Council's Secretary through the Office of the Governor unless by statute or specific rule they must first be presented to an executive department for transmittal to the Council.
Authority G.S. 147-13;
Eff. February 3, 1976;
Amended Eff. May 1, 1989;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 20, 2015.
North Carolina Administrative Code › Title 06 - COUNCIL OF STATE › Chapter 01 - DEPARTMENTAL RULES › Section 01 .0105 - PROXIES

Current through Register Vol. 39, No. 2, July 15, 2024
No proxies will be counted in order to establish a quorum for conducting business.
Authority G.S. 147-13;
Eff. February 3, 1976;
Amended Eff. May 1, 1989;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 20, 2015.