4 N.C. Admin. Code 24D.1001

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

Section 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 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).

04 N.C. Admin. Code 24D .1001

Authority G.S. 96-4; 96-9.2;
Eff. July 1, 2015;
Amended Eff. July 1, 2018.

Authority G.S. 96-4; 96-9.2;
Eff. July 1, 2015.

Amended by North Carolina Register Volume 33, Issue 03, August 01, 2018 effective 7/1/2018.