04 NCAC 24D .0801          APPLICATION

(a)  An employing unit may file a request for compromise of its tax debt with DES.

(b)  A request for compromise shall include the following:

(1)           the name and address of the employing unit;

(2)           the date the request to compromise is made;

(3)           the date the requested compromise is requested to be effective;

(4)           stated reasons for the request to compromise;

(5)           evidence to support the claim or reasons for the request;

(6)           the amount and terms offered by the employer to settle the debt; and

(7)           the signature of a duly authorized representative of the employer.

(c)  The employer shall provide all information requested by the Department pursuant to Section .0500 of this Section for the determination of the compromise.

(d)  The request for compromise shall be filed with DES's Tax Administration Section by mail, facsimile, or email. pursuant to 04 NCAC 24A .0104(n).


History Note:        Authority G.S. 96-4; 96-10; 96-10.1;

Eff. July 1, 2015.