04 NCAC 24D .0403          Payment of Employer Taxes

(a)  Taxes shall be due and payable to the DES's administrative office in Raleigh, North Carolina, or to an agent of DES designated to accept payments.

(b)  Tax payments shall be made as follows:

(1)           electronic check;

(2)           credit card;

(3)           Automated Clearing House (ACH) credit;

(4)           business check with funds drawn from a U.S. financial institution;

(5)           cashier's check from a U.S. financial institution; or

(6)           cash.

(c)  Payments shall be made payable to the Division of Employment Security and sent by U.S. mail or delivery service to DES Tax Administration at Post Office Box 26504, Raleigh North Carolina 27611.

(d)  Timeliness of payments shall be determined pursuant to the 04 NCAC 24A .0106.


History Note:        Authority G.S. 96-4; 96-9.15;

Eff. July 1, 2015.