(a)† The Division shall review the employing unit's request to review and redetermine its tax rate and all available facts, and shall issue a written ruling. The ruling shall be mailed to the employing unit's address as set forth in 04 NCAC 24A .0103 and include the following:

(1)†††††††††† notify the employing unit of whether its application was granted or denied;

(2)†††††††††† the applicable legal authority, with specific citations, for the ruling;

(3)†††††††††† contain the mailing date of the notice;

(4)†††††††††† a statement containing the employer's right to appeal the notice; and

(5)†††††††††† the time period within which an appeal shall be filed.

(b)† The employing unit may file an appeal of the ruling and request a hearing.

(1)†††††††††† The appeal shall be filed with DES's Tax Administration Section by mail, facsimile, or email pursuant to Rule 04 NCAC 24A .0104(o).

(2)†††††††††† Hearings requested pursuant to this Section shall be conducted as set forth in 04 NCAC 24F .0303.


History Note:††††††† Authority G.S. 96-4; 96-9.2;

Eff. July 1, 2015.