Statutes, codes, and regulations
NORTH CAROLINA ADMINISTRATIVE CODE
Title 04 - COMMERCEChapter 24 - EMPLOYMENT SECURITYSubchapter F - BOARD OF REVIEW
Section .0300 - TAX LIABILITY HEARINGS
Section 24F .0301 - APPEALING A TAX MATTER

4 N.C. Admin. Code 24F.0301

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Current through Register Vol. 39, No. 11, December 2, 2024
Section 24F .0301 - APPEALING A TAX MATTER
(a) A written appeal regarding monetary eligibility denying a protest to a Wage Transcript and Monetary Determination shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(e).
(b) A written appeal of a Tax Liability Determination shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(n).
(c) A written appeal of a Tax Rate Assignment shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(o).
(d) A written appeal of an Audit Result shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(p).
(e) A written appeal of a Tax Assessment shall be filed with DES's Tax Administration Section pursuant to 04 NCAC 24A .0104(q).
(f) Written Exceptions to a Tax Opinion shall be filed with the Board of Review pursuant to 04 NCAC 24A .0104(r).

04 N.C. Admin. Code 24F .0301

Authority G.S. 96-4;
Eff. July 1, 2015;
Recodified from 04 NCAC 24D .1101 Eff. October 1, 2017;
Amended Eff. July 1, 2018.
Adopted by North Carolina Register Volume 33, Issue 03, August 01, 2018 effective 7/1/2018.