reglab/statecodes huggingface dataset:
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0207 - RESCHEDULING A HEARING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) An Appeals
				  Referee may continue a hearing for "good cause" as defined in
				  04 NCAC
				  24A .0105. In addition to the reasons set
				  forth in G.S. 96-15(d1),
				  the reasons for which a continuance may be granted include, but are not limited
				  to, the following:
(1) illness; ;
(2) death of an immediate family member.
				  Immediate family member is defined as an individual's wife, husband, mother,
				  father, brother, sister, son, daughter, grandmother, grandfather, grandson,
				  granddaughter, regardless of whether the relationship is a biological,
				  adoptive, step-, half-, or in-law relationship;
(3) a need to obtain an interpreter or
				  translator;
(4) a religious
				  observance;
(5) jury
				  duty;
(6) actively seeking legal
				  representation;
(7) appearance in
				  another proceeding before the Division or the Board of Review;
(8) active military duty;
(9) a scheduling conflict created by or to
				  accommodate return-to-employment activities of the claimant;
(10) to accommodate the business needs of the
				  employer;
(11) a scheduling
				  conflict of the Appeals Referee; or
(12) based on the operation and scheduling
				  needs of the Appeals Section.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0208 - DISQUALIFICATION OF APPEALS REFEREE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) An Appeals
				  Referee shall be free of any personal interest or bias in the appeal over which
				  he or she is presiding.
(b) An
				  Appeals Referee shall not participate in hearing an appeal in which that
				  Appeals Referee has a personal interest in the outcome of the appeals
				  decision.
(c) An Appeals Referee
				  may recuse himself or herself from a hearing to avoid the appearance of
				  impropriety or partiality.
(d) A
				  pre-hearing challenge to the impartiality of a designated Appeals Referee shall
				  be in writing, addressed to the Chief Appeals Referee as provided in
				  04 NCAC
				  24A .0104(b), and shall be
				  heard and decided by the Chief Appeals Referee or designee.
(e) The Chief Appeals Referee or designee's
				  decision on any pre-hearing challenge to the impartiality of an assigned
				  Appeals Referee shall be in writing and mailed to the parties.
Authority
					 G.S.
					 96-4;
					 96-15;
					 20 CFR
					 650.2;
Eff. July 1,
					 2015;
Amended Eff. July 1, 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0209 - CONDUCT OF HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Hearings may be
				  conducted by a Hearing Officer or an Appeals Referee, including the Chief
				  Appeals Referee and the Deputy Chief Appeals Referee. Consistent with
				  G.S.
				  96-15(f), all hearings shall
				  be conducted in a manner to preserve the substantial rights of the parties.
(1) The parties to an appeal before an
				  Appeals Referee have the right to present relevant and material evidence as
				  determined by the Appeals Referee.
(2) The Appeals Referee may ask questions to
				  develop the record as to the relevant facts, circumstances, and issues
				  presented at the hearing.
(3) The
				  Appeals Referee may examine parties and witnesses, and shall allow
				  cross-examination.
(4) All issues
				  relevant to the appeal shall be considered and ruled upon.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0210 - HEARSAY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Hearsay
				  evidence shall be accepted as credible evidence only when it:
(1) falls within the statutory or common law
				  exceptions to the hearsay rules; or
(2) has an equivalent indicia of
				  trustworthiness as competent evidence; and
(3) is more probative on the point for which
				  it is offered than any other evidence which the party offering the hearsay
				  could reasonably be expected to procure.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0211 - CONTROLLED SUBSTANCE RESULTS

Current through Register Vol. 39, No. 2, July 15, 2024
In lieu of live testimony from a laboratory representative
					 at a contested claims hearing, an affidavit from an authorized representative
					 of the laboratory may be presented to prove controlled substance examination
					 results, chain of custody, or compliance with all testing or retesting required
					 by federal or state law.
(1) When a
				  party desires to introduce the affidavit at the hearing, a copy of the
				  affidavit shall be received by the party against whom the affidavit will be
				  offered at least two days before the hearing.
(2) If the party who desires to introduce the
				  affidavit is unable, despite reasonable efforts, to accomplish the required
				  service within the time specified, the Appeals Referee may adjourn or continue
				  the hearing to allow such service to be accomplished. However, the Appeals
				  Referee shall not continue the hearing if the party against whom the affidavit
				  is offered has refused to accept service or has taken other steps to avoid or
				  delay receipt of the affidavit.
(3)
				  At the hearing, the party shall offer an authenticated copy of the affidavit as
				  an exhibit.
(4) If the party
				  against whom the affidavit is offered objects to the entry of the affidavit
				  into the official
record, the objecting party may request an adjournment or
					 continuance of the hearing to subpoena the author of the affidavit. The
					 affidavit's author shall be permitted to testify by telephone at the reconvened
					 hearing.
(5) Once the
				  affidavit is made a part of the official record of evidence compiled by the
				  Appeals Referee, the Appeals Referee may, in his or her discretion, base
				  findings of fact on the affidavit.
(6) The results of the controlled substance
				  examination and compliance with any applicable statutory or regulatory
				  procedural requirements shall be deemed proven if the claimant admits or
				  stipulates to them during the hearing or by affidavit.
Authority
					 G.S.
					 95-230;
					 95-231;
					 95-232;
					 95-233;
					 95-234;
					 95-235;
					 96-4;
					 96-15;
Eff. July 1,
					 2015;
Amended Eff. July 1, 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0212 - CONTENTS OF APPEALS DECISION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Appeals
				  Decision shall include:
(1) the names of the
				  individuals present for the hearing;
(2) findings of fact necessary for a
				  resolution of the appeal;
(3) the
				  applicable statutory provisions;
(4) conclusions of law;
(5) the name of the Appeals Referee who
				  conducted the hearing and rendered the decision; and
(6) notice of each party's right to file an
				  appeal of the Appeals Decision and the time period for filing an
				  appeal.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0213 - COMBINATION TELEPHONE AND IN-PERSON HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The Appeals
				  Referee 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
				  24C .0205, or to an in-person hearing notice
				  pursuant to
				  04 NCAC
				  24C .0206.
(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 Appeals Section as provided in
				  04 NCAC
				  24A .0104(b), or to the
				  designated Appeals Referee using the contact information provided in the
				  hearing notice.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0214 - WITHDRAWAL OF APPEAL

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The appealing
				  party may request to withdraw an appeal. Any request to withdraw an appeal must
				  be made to the Appeals Referee scheduled to conduct the hearing.
(b) A request to withdraw an appeal may be
				  made in writing or orally.
(1) If the request
				  is made in writing, it shall be made part of the record and include:
(A) the Appeals Docket Number;
(B) the names of parties to the
				  appeal;
(C) the name of the
				  individual making the request, and the individual's job title if the employer
				  is the requesting party; and
(D) a
				  telephone number where the individual making the request to withdraw may be
				  reached. The written request to withdraw shall be made part of the
				  record.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0200 - INITIAL APPEALS HEARING › Section 24C .0215 - NEW FILING AFTER WITHDRAWAL OF APPEAL

Current through Register Vol. 39, No. 2, July 15, 2024
A party who has withdrawn their appeal pursuant to
					 04 NCAC
					 24C .0214 may file a new appeal of the
					 determination by the Adjudicator consistent with
					 04 NCAC
					 24C .0203. The refiled appeal shall be
					 scheduled for hearing before an Appeals Referee consistent with
					 G.S.
					 96-15(c). Either the DES or
					 a party may raise the issue of timeliness if the refiled appeal is received
					 after the appeal rights to the determination have expired. The issue of
					 timeliness shall be determined in accordance with
					 G.S.
					 96-15(b)(2).
Authority
					 G.S.
					 96-4;
					 96-15;
Eff. July 1,
					 2018;
Amended Eff. June 1, 2022.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0300 - LEGAL REPRESENTATION FOR INITIAL APPEALS › Section 24C .0301 - ADMINISTRATIVE PROCEEDINGS

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 an Appeals Referee.
(b) A
				  partnership may be represented by an employee or any of the partners.
(c) A corporation may be represented by an
				  officer, employee, or agent as defined in
				  G.S.
				  32C-1-102.
(d) An association may be represented by an
				  employee or any of its members.
(e)
				  A limited liability company may be represented by an employee, agent, or any of
				  its members.
(f) Any party may be
				  represented by a legal representative as defined in
				  04 NCAC
				  24A .0105.
Authority
					 G.S.
					 96-4;
					 96-15;
					 96-17;
Eff. July 1,
					 2015;
Amended Eff. August 1,
					 2020.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0300 - LEGAL REPRESENTATION FOR INITIAL APPEALS › Section 24C .0302 - NOTICES, SERVICE, AND LEGAL REPRESENTATION OR SUPERVISION BY NORTH CAROLINA ATTORNEY

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Notices or
				  certification of legal representation by an attorney licensed to practice law
				  in this State shall be in writing and presented to the Appeals Referee to
				  become part of the official record.
(b) 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 Appeals
				  Referee 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 C - INITIAL APPEALS FROM DETERMINATION › Section .0300 - LEGAL REPRESENTATION FOR INITIAL APPEALS › Section 24C .0303 - ADMISSION OF OUT-OF-STATE ATTORNEY TO APPEAR BEFORE APPEALS REFEREE

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 DES to
				  represent a client.
(b) An
				  out-of-state attorney seeking to practice before DES, 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 Chief Appeals Referee 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, found on DES's website, shall be provided to
				  the Chief Appeals Referee with the motion.
(d) Following review of the motion, the Chief
				  Appeals Referee shall issue an order granting or denying the motion.
(e) Pro hac vice admission granted to
				  practice before an Appeals Referee shall allow continued representation before
				  the Board of Review and all administrative proceedings regarding the same
				  matter. The Chief Appeals Referee 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 an Appeals Referee, 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 Chief Appeals Referee
				  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 Appeals Referee 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 C - INITIAL APPEALS FROM DETERMINATION › Section .0400 - SUBPOENAS FOR INITIAL APPEALS › Section 24C .0401 - ISSUANCE OF 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 appeal
				  hearing may be issued at the direction of the designated Appeals Referee.
(1) A subpoena may be issued at the request
				  of a party or on motion of the Appeals Referee.
(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 C - INITIAL APPEALS FROM DETERMINATION › Section .0400 - SUBPOENAS FOR INITIAL APPEALS › Section 24C .0402 - OBJECTION TO SUBPOENA

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Any party or
				  person receiving a subpoena may serve a written objection to the issuance of a
				  subpoena. The objection shall be addressed to the designated Appeals Referee,
				  sent prior to the hearing, and contain the following:
(1) the reasons for the objection;
				  and
(2) the relief sought by the
				  objecting party.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0500 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24C .0501 - REQUIREMENTS FOR APPEAL STATEMENT TO BOARD OF REVIEW

Current through Register Vol. 39, No. 2, July 15, 2024
A party shall file a written statement of appeal from an
					 appeals decision to the Board of Review. A written statement of appeal from an
					 Appeals Decision to the Board of Review shall include the following:
(1) identify the decision being appealed by
				  the docket number;
(2) contain a
				  clear statement of the reasons or grounds for the appeal; and
(3) state the name of the party
				  appealing.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0500 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24C .0502 - 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 Appeals Section 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; and
(5) that the party
				  may submit a written request for a record of the hearing proceeding pursuant to
				  G.S.
				  96-15(f); and 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 C - INITIAL APPEALS FROM DETERMINATION › Section .0500 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24C .0503 - ORAL ARGUMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Oral arguments
				  shall be granted at the discretion of the Board of Review.
(b) A written request for oral arguments
				  shall include the following:
(1) be directed
				  to the Board of Review, North Carolina Department of Commerce by mail,
				  facsimile, or email pursuant to
				  04
				  NCAC 24A .0104(l);
(2) be received within 15 days of the date on
				  the notice acknowledging receipt of an appeal from an 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 C - INITIAL APPEALS FROM DETERMINATION › Section .0500 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24C .0504 - LEGAL REPRESENTATION

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 attorney supervision shall be in writing and
				  presented to the Board of Review to become part of the official record and
				  shall contain:
(1) the name and business
				  address of the supervising attorney; and
(2) the supervising attorney's active North
				  Carolina State Bar number.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0500 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24C .0505 - INTRODUCTION OF EVIDENCE IN HIGHER AUTHORITY HEARINGS

Current through Register Vol. 39, No. 2, July 15, 2024
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, or a hearing officer appointed by
					 the Board to include in the official record at the hearing. A copy shall be
					 provided to each party prior to the hearing. Documents or other evidence shall
					 be provided to the opposing party prior to the hearing.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0500 - HIGHER AUTHORITY REVIEW OF APPEALS DECISION › Section 24C .0506 - 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.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter C - INITIAL APPEALS FROM DETERMINATION › Section .0600 - POST-DECISION RELIEF › Section 24C .0601 - REPEALED - POST-DECISION RELIEF

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 96-4;
					 96-11.4;
					 96-15;
Eff. July 1,
					 2015;
Temporary Repeal Eff. March 1, 2016;
Temporary
					 Repeal Expired December 10, 2016;
Repealed Eff. April 1,
					 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0100 - REQUESTS FOR NONCHARGING OF BENEFIT PAYMENTS › Section 24D .0101 - NOTICE OF CLAIM TO EMPLOYER

Current through Register Vol. 39, No. 2, July 15, 2024
Upon receipt of a claim for benefits filed by a claimant,
					 DES shall notify the claimant's last employer and all base period employers of
					 the claim filed.
Authority
					 G.S.
					 96-4;
					 96-11.4;
					 96-15;
Eff. July 1,
					 2015.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0100 - REQUESTS FOR NONCHARGING OF BENEFIT PAYMENTS › Section 24D .0102 - NOTICE TO EMPLOYER OF POTENTIAL CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) DES shall
				  notify each employer in writing of potential charges to the employer's account.
				  The notice shall contain the:
(1) date of the
				  notice;
(2) claimant's name and
				  social security number;
(3) date
				  the claimant's benefit year began;
(4) claimant's weekly benefit amount and
				  weekly earnings allowance;
(5)
				  employer's reporting number used to report wages for the claimant;
(6) base period wages reported by the
				  employer by calendar quarter and dollar amount;
(7) employer's percentage of total base
				  period wages reported;
(8) maximum
				  potential charge amount that can be applied to the employer's experience rating
				  account if the claimant exhausts his or her benefits;
(9) a statement containing the employer's
				  right to protest the notice; and
(10) a statement containing the employer's
				  right to notify the Division within 15 days of the mailing date of the notice
				  if the claimant did not work for the employer or the wages are
				  incorrect.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0100 - REQUESTS FOR NONCHARGING OF BENEFIT PAYMENTS › Section 24D .0103-.0106 - REPEALED - REQUIREMENTS FOR REQUESTING NONCHARGING OF BENEFIT PAYMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
04 NCAC 24D .0104
					 TIME FOR FILING REQUESTS FOR NONCHARGING
04 NCAC 24D .0105
					 DETRMINATION ON REQUESTS FOR NONCHARGING
05 NCAC 24D .0106
					 APPEALING DENIAL OF REQUEST FOR NONCHARGING
Authority
					 G.S.
					 96-4;
					 96-11.1;
					 96-11.3,
					 96-11.4;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .0201-24D
					 .0203 Eff March 1, 2017;
Amended Eff. July
					 1, 2018; October 1, 2017;
Repealed Eff. May 1,
					 2021.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0100 - REQUESTS FOR NONCHARGING OF BENEFIT PAYMENTS › Section 24D .0107 - DETERMINATION ON GROUNDS CONTAINED IN PROTEST

Current through Register Vol. 39, No. 2, July 15, 2024
The determination by DES shall contain:
(1) notice of whether the relief sought by
				  the employer in the protest was granted or denied;
(2) any adjustments that have been made to
				  the list of charges if the relief sought in the protest was granted, or the
				  reasons for denial if the relief sought in the protest was denied;
(3) the date the determination was mailed to
				  the employer;
(4) the employer's
				  right to appeal the determination consistent with
				  04 NCAC
				  24C .0203; and
(5) 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 .0200 - ACCOUNT CHARGE PROTESTS › Section 24D .0201 - NOTICE OF EMPLOYER QUARTERLY CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
DES shall notify each employer in writing of the quarterly
					 list of charges to the employer's
Account using Form NC CLM 626-9 that shall contain
					 the:
(1) date of the notice;
(2) charging quarter ending date;
(3) employer's name and mailing
				  address;
(4) claimant's name and
				  social security number;
(5) date
				  the claimant's benefit year began;
(6) employer's reporting number used to
				  report wages for the claimant;
(7)
				  benefit charges to the employer for each listed claimant; and
(8) a statement containing the employer's
				  right to protest the list of charges.
Authority
					 G.S.
					 96-4;
					 96-11.2;
					 96-11.3;
					 96-11.4;
					 96-11.5;
					 96-15;
Eff. May 1,
					 2021.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0200 - ACCOUNT CHARGE PROTESTS › Section 24D .0202 - REQUIREMENTS FOR FILING PROTESTS TO LIST OF CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
An employer who protests the benefit charges to its account
					 shall make the protest in writing within 30 days of the mailing date of Form NC
					 CLM 626-9 to DES's Claims Unit in accordance with
					 04 NCAC
					 24A .0104(s), and shall list
					 all grounds for the protest as prescribed under Rule .0203 of this
					 Section.
Authority
					 G.S.
					 96-4;
					 96-11.3;
					 96-11.4;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .0103 Eff. March 1, 2017;
Amended Eff. May 1, 2021; October 1, 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0200 - ACCOUNT CHARGE PROTESTS › Section 24D .0203 - GROUNDS FOR PROTESTING LIST OF CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
An employer shall only file protests for:
(1) the reasons set forth in
				  G.S.
				  96-11.3;
(2) clerical errors in the list of
				  charges;
(3) charges resulting from
				  individuals who were never employed by the employer; or
(4) the claimant has new separation from
				  employment occurring between the date that the claimant's benefit year began
				  and the last week ending date for which the claimant was paid benefits, and a
				  base period employer did not have an opportunity to request noncharging on the
				  subsequent separation.
Authority
					 G.S.
					 96-4;
					 96-11.3;
					 96-11.4;
					 96-11.5;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .0105 Eff. March 1, 2017;
Amended Eff. May 1, 2021; October 1, 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0200 - ACCOUNT CHARGE PROTESTS › Section 24D .0204 - DES'S RESPONSIBILITIES UPON RECEIPT OF PROTEST TO LIST OF CHARGES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) DES shall review the employer's account
				  charges and investigate the accuracy of the charges based on the reasons
				  provided by the employer in the protest.
(b) Upon completion of its review, DES shall
				  issue a written determination of its findings based on the reasons provided by
				  the employer in the protest.
Authority
					 G.S.
					 96-4;
					 96-11.4;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .0106 Eff. March 1,
					 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0200 - ACCOUNT CHARGE PROTESTS › Section 24D .0205 - DETERMINATION ON GROUNDS CONTAINED IN PROTEST

Current through Register Vol. 39, No. 2, July 15, 2024
DES's determination on the employer's protest to the list
					 of benefit charges to its account shall contain:
(1) notice of whether the relief sought by
				  the employer in the protest was granted or denied;
(2) any adjustments that have been made to
				  the list of charges if the relief sought in the protest was granted, or the
				  reasons for denial if the relief sought in the protest was denied;
(3) the date the determination was mailed or
				  sent to the employer by electronic transmission;
(4) the employer's right to appeal the
				  determination consistent with
				  04 NCAC
				  24C .0203;
(5) the time period within which an appeal
				  shall be filed; and
(6)
				  instructions for filing an appeal with DES's Claims Unit pursuant to
				  04 NCAC
				  24A .0104(s).
Authority
					 G.S.
					 96-4;
					 96-11.3;
					 96-15;
Eff. July 1,
					 2015;
Recodified from
					 04 NCAC
					 24D .0107 Eff. March 1, 2017;
Amended Eff. July 1, 2018; October 1, 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0300 - ADEQUACY › Section 24D .0301 - ADEQUACY THRESHOLD

Current through Register Vol. 39, No. 2, July 15, 2024
(a) An employer who
				  establishes a pattern of failing to provide a timely response or adequate
				  response to the Request for Separation Information (Form NCUI 500AB) under
				  04 NCAC
				  24B .0107, shall not be relieved of charges
				  for resulting erroneous unemployment insurance benefit payments.
(b) In determining the timeliness of an
				  employer response, DES shall consider the following:
(1) whether the response was received within
				  14 days pursuant to
				  G.S.
				  96-15; and
(2) whether the employer had good cause for
				  failing to respond within the 14 day period.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0300 - ADEQUACY › Section 24D .0302 - ADEQUACY THRESHOLD DETERMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The
				  Adequacy Threshold Determination shall include:
(1) the effect of the determination on the
				  employer's account;
(2) the reasons
				  for the determination;
(3) the date
				  the determination was mailed or sent by electronic transmission to the
				  employer;
(4) instructions for
				  protesting the determination; and
(5) the time period within which a protest
				  shall be filed.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0300 - ADEQUACY › Section 24D .0303 - ADEQUACY PENALTY DETERMINATION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) DES
				  shall issue a written Adequacy Penalty Determination at the end of each
				  charging cycle to notify the employer of charges to its account for erroneous
				  unemployment benefit payments identified during the charging cycle if the
				  payments resulted from untimely or inadequate responses as set forth in
				  04 NCAC
				  24D .0301 to requests for information
				  regarding a claimant's separation from employment or status, if the employer
				  met or exceeded the adequacy threshold in the prior reporting cycle.
(b) The Adequacy Penalty Determination shall
				  include the following:
(1) a listing
				  containing the specific claims that would have resulted in a relief from
				  charges as a result of erroneous unemployment insurance payments that were
				  later reversed on appeal;
(2)
				  instructions for protesting the Adequacy Penalty Determination; and
(3) the date that the Adequacy Penalty
				  Determination is mailed or sent to the employer by electronic
				  transmission.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0300 - ADEQUACY › Section 24D .0304 - APPEALING ADEQUACY PENALTY DETERMINATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) An
				  employer may file an appeal of its Adequacy Penalty Determination and request a
				  hearing. The appeal shall be filed with DES's Claims Unit pursuant to
				  04 NCAC
				  24A .0104(m).
(b) The appeal shall be filed within 15 days
				  after the date that the Adequacy Penalty Protest Determination was sent to the
				  employer, and the timeliness requirements of
				  04 NCAC
				  24A .0106 shall apply.
(c) Appeal hearings from Adequacy Penalty
				  Determinations shall be conducted as set forth in Section .0200 of Subchapter
				  24C.
Authority
					 G.S.
					 96-11.3;
					 96-11.4;
					 96-15;
					 26 U.S.C.
					 3303;
Eff. July 1,
					 2015;
Amended Eff. October 1,
					 2017.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0400 - VOLUNTARY ELECTION AND PAYMENTS › Section 24D .0401 - VOLUNTARY ELECTION BY EMPLOYERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Any
				  employer electing coverage under
				  G.S.
				  96-9.8 of the Employment Security Law shall
				  make the election by completing the Employer Status Report (Form NCUI 604),
				  available on DES's website.
(b) The
				  information provided in the Employer Status Report (Form NCUI 604) shall be
				  provided in the same manner as required under Rule .0602 of this
				  Subchapter.
(c) Voluntary election
				  shall not be granted if DES determines that potential benefit payments would
				  exceed the taxes received from the employer.
(d) Employers who satisfy the criteria for
				  voluntary election of coverage pursuant to
				  G.S.
				  96-9.8 shall have a contributory unemployment
				  tax account, and shall not have a reimbursable account.
Authority
					 G.S.
					 96-4;
					 96-9.8;
					 26 U.S.C.
					 3306;
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 .0400 - VOLUNTARY ELECTION AND PAYMENTS › Section 24D .0402 - ELECTION TO REIMBURSE IN LIEU OF CONTRIBUTIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  new qualifying employer under
				  G.S.
				  96-9.6 electing to pay reimbursements for
				  benefits, rather than contributions, shall make the election by writing a
				  letter stating their election to DES's Tax Administration Section as provided
				  in 04
				  NCAC 24A .0104(x) within 30
				  days after the employer receives written notification from the Division that it
				  is eligible to make an election as defined under
				  G.S.
				  96-9.6.
(b) A qualifying employer under
				  G.S.
				  96-9.6 electing to pay reimbursements for
				  benefits, rather than contributions, shall within 30 days before the January 1
				  effective date, make the election by sending a letter stating their election to
				  DES's Tax Administration Section pursuant to
				  04 NCAC
				  24A .0104(x).
Authority
					 G.S.
					 96-4;
					 96-9.6;
					 96-9.8;
					 26 U.S.C.
					 3309;
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 .0400 - VOLUNTARY ELECTION AND PAYMENTS › Section 24D .0403 - PAYMENT OF EMPLOYER TAXES

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Taxes shall
				  be due and payable to the Division of Employment Security and sent to DES's
				  administrative office in Raleigh, North Carolina, or delivered to an agent of
				  DES designated to accept payments as provided in
				  04 NCAC
				  24A .0104(y).
(b) Timeliness of payments shall be
				  determined pursuant to
				  04 NCAC
				  24A .0106.
Authority
					 G.S.
					 96-4;
					 96-9.15;
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 .0500 - RECORDS › Section 24D .0502 - WAGE RECORDS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Wages paid for
				  services excluded from the definition of "employment" as defined in
				  G.S.
				  96-1(b)(12) shall be
				  separately reflected in the employer's records to indicate the following:
(1) the time of service; and
(2) remuneration for services that is
				  separate from taxable wages.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0500 - RECORDS › Section 24D .0503 - ALLOWANCES AND REIMBURSEMENT ADVANCES

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  Allowances, advances of reimbursements paid to an individual in employment for
				  traveling, and other bona fide expenses incurred or reasonably expected to be
				  incurred in the business of the individual's employer shall not be treated as
				  wages, provided:
(1) a separate payment is
				  made for the expenses; or
(2)
				  itemized accounting records are kept indicating the separate amounts where a
				  single payment covers both wages and expenses combined; and
(3) the amount of payments for expenses
				  excluded from wages shall not exceed the amounts allowable as deductible
				  expenses by income tax regulations under the United States Internal Revenue
				  Code, 26 U.S.C.
				  62(2) and
				  26 U.S.C. 162(a)(2). Where the
				  United States Internal Revenue Service (IRS) has not made a determination, DES
				  shall make an independent determination.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0500 - RECORDS › Section 24D .0504 - MANNER OF RECORDKEEPING

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Each employer
				  shall maintain records as prescribed in this Section.
(b) All records shall be kept and maintained
				  in a manner that preserves the integrity of all reports that the employing unit
				  is required to file with DES.
(1) Records
				  shall be accessible to authorized representatives of DES within the
				  geographical boundaries of the State of North Carolina.
(2) When records are not maintained, or are
				  not available within North Carolina, the employing unit shall pay to DES the
				  expenses and costs incurred when a representative of DES is required to travel
				  outside the State of North Carolina to inspect or audit the employing unit's
				  records or provide for delivery of the required records for inspection or audit
				  to DES via mail or electronic transmission.
(3) Where records are delivered via
				  electronic transmission, the employer shall provide DES with all necessary
				  information to access the content of the electronic transmission.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0600 - REPORTS › Section 24D .0601 - GENERAL FORMAT OF REPORTS AND FORMS AND METHODS OF SUBMISSION

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The following shall file the Employer's
				  Quarterly Tax and Wage Report (NCUI 101) using compact disks, or electronic
				  transmission via the internet at des.nc.gov, or paper returns.
(1) employers with 10 or more employees in
				  any one calendar quarter; and
(2)
				  other entities, including agents reporting on behalf of employers, who file
				  reports for a client employer with a total of 10 or more employees in any one
				  calendar quarter.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0600 - REPORTS › Section 24D .0603 - QUARTERLY REPORTS FROM TAXED EMPLOYERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Each
				  employer, other than a domestic employer who has elected to report and pay
				  annually under
				  G.S.
				  96-9.15(f), shall file with
				  DES, within the month during which contributions for any period become due, an
				  Employer's Quarterly Tax and Wage Report (Form NCUI 101) for the preceding
				  calendar quarter that shall indicate the following:
(1) the total amount of remuneration paid for
				  employment, or proof that no remuneration was paid during the
				  quarter;
(2) the total amount of
				  wages paid for employment;
(3) the
				  amount of wages paid to each individual employee; and
(4) the name and social security number of
				  each individual to whom the wages were paid and the federal identification
				  number, if one exists.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0600 - REPORTS › Section 24D .0604 - ANNUAL REPORTS FROM DOMESTIC EMPLOYERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  request by a domestic employer to report wages paid, and pay contributions on
				  an annual basis shall be made in writing and delivered to DES pursuant to
				  04 NCAC
				  24A .0104. There is no special form or format
				  required for the written request.
(b) Each qualified domestic employer who has
				  made an election as referenced in Paragraph (a) of this Rule shall file with
				  DES, a domestic Employer's Annual Tax and Wage Report (Form NCUI 101-C), that
				  shall include all information specified under Rule .0603 of this Section and
				  subtotaled for each quarter during the calendar year in which wages were
				  paid.
Authority
					 G.S.
					 96-4;
					 96-9.15;
					 96-10;
Eff. July 1,
					 2015.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0700 - TRANSFER OF EXPERIENCE RATING TO RELATED ENTITY SUCCESSOR ACCOUNT › Section 24D .0701 - REPEALED - TRANSFER OF EXPERIENCE

Current through Register Vol. 39, No. 2, July 15, 2024
Authority
					 G.S.
					 96-4;
					 96-10;
					 96-11.7;
Eff. July 1,
					 2015;
Repealed Eff. July 1, 2018.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0700 - TRANSFER OF EXPERIENCE RATING TO RELATED ENTITY SUCCESSOR ACCOUNT › Section 24D .0702 - REQUIREMENTS FOR TRANSFER OF EXPERIENCE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) A
				  successor employer shall use the following information when requesting a
				  partial transfer of experience rating:
(1) the
				  total three-year taxable payroll ending June 30th prior to the last computation
				  date for the transferring employer; and
(2) the total three-year taxable payroll
				  ending June 30th prior to the last computation date for the transferring
				  employer, relating to the severable portion acquired.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0700 - TRANSFER OF EXPERIENCE RATING TO RELATED ENTITY SUCCESSOR ACCOUNT › Section 24D .0703 - LATE NOTICE OF TRANSFER

Current through Register Vol. 39, No. 2, July 15, 2024
(a) The following
				  definitions shall apply in this Rule:
(1) A
				  related transfer is an acquisition by related party as defined in
				  G.S.
				  96-11.7(c).
(2) An "unrelated transfer" is any business
				  transfer recognized in
				  G.S.
				  96-11.7 except that of
				  G.S.
				  96-11.7(c).
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0800 - AGREEMENTS TO COMPROMISE › Section 24D .0801 - APPLICATION FOR COMPROMISE

Current through Register Vol. 39, No. 2, July 15, 2024
(a) An
				  employing unit may file a request for compromise of its tax debt with
				  DES.
(b) A request for compromise
				  shall include the following:
(1) the name and
				  address of the employing unit;
(2)
				  the date the request to compromise is made;
(3) the date the requested compromise is
				  requested to be effective;
(4)
				  stated reasons for the request to compromise;
(5) evidence to support the claim or reasons
				  for the request;
(6) the amount and
				  terms offered by the employer to settle the debt; and
(7) the signature of a duly authorized
				  representative of the employer.
North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0900 - SPECIAL TAX INVESTIGATIONS › Section 24D .0901 - SPECIAL TAX INVESTIGATIONS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  When it is discovered by a representative of DES that a claimant is alleging
				  that he or she was an employee and the employer is alleging that the claimant
				  was not an employee, the matter shall be referred to DES's Assistant Secretary
				  in writing.
(b) The Assistant
				  Secretary, on behalf of DES, shall refer the matter to the Tax Administration
				  Section for an investigation. Upon receipt of the findings of the
				  investigation, the Assistant Secretary shall issue a Result of Investigation by
				  the Tax Administration Section. The Result of Investigation shall be in writing
				  and mailed to each party to the controversy pursuant to
				  04 NCAC
				  24A .0103.
(c) The Result of Investigation shall provide
				  notice of each party's rights for filing an appeal to obtain a hearing before
				  the Board of Review, and the 10-day time period from the date of mailing within
				  which an appeal shall be filed pursuant to
				  04 NCAC
				  24A .0104(bb) and
				  G.S.
				  96-15(c).
(d) Appeal hearings pursuant to this Section
				  shall be upon order of the Board of Review and conducted pursuant to
				  04 NCAC
				  24F .0303.
Authority
					 G.S.
					 96-4;
Eff. July 1,
					 2015;
Amended Eff. August 1, 2020; July 1,
					 2018.