SECTION .1000 - REQUESTS AND
HEARINGS TO REVIEW AND REDETERMINE TAX RATE
04 NCAC 24D .1001 REQUEST
FOR REDETERMINATION OF TAX RATE
(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 by mail to Post Office Box 26504, Raleigh, NC 27611, facsimile to (919)
733-1255, or email to email@example.com.
(1) The request shall include the following:
(A) the name of the employer;
(B) the address of the employer;
(C) the account number of the employer;
(D) a brief statement of the question involved and
reasons for the request; and
(E) the name, address, and official position of the
individual making the request.
(c) The request for a review and redetermination shall be
filed on or before prior to May 1 following the effective date of the
contribution rate pursuant to G.S. 96-9.2(d).
History Note: Authority G.S. 96-4; 96-9.2;
Eff. July 1, 2015.