4 N.C. Admin. Code 24D.0304

Current through Register Vol. 39, No. 11, December 2, 2024

Section 24D .0304 - APPEALING ADEQUACY PENALTY DETERMINATIONS

(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.

04 N.C. Admin. Code 24D .0304

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.

Authority G.S. 96-4; 96-11.3; 96-11.4; 23 U.S.C. 3303;
Eff. July 1, 2015.

Amended by North Carolina Register Volume 32, Issue 07, October 2, 2017 effective 10/1/2017.