4 N.C. Admin. Code 24D.1104

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

Section 24D .1104 - EMPLOYER SETOFF DEBT COLLECTION ACT HEARINGS

(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.

04 N.C. Admin. Code 24D .1104

Authority G.S. 96-4; 105A-8;
Eff. July 1, 2018.

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

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