04 NCAC 24D .1202 WRITTEN DETERMINATION
(a) DES shall issue a written determination granting or denying the request upon making its determination pursuant to G.S. 96-16(c). The determination shall notify the employer of the following:
(1) the specific seasonal period assigned by DES;
(2) the effective date of the determination; and
(3) the specific filing requirements for seasonal employers.
(b) Any determination that denies the request for a seasonal designation shall state the reasons for the denial.
(c) Each determination shall contain notice of each party's right to appeal the determination and request a hearing, the date the determination was mailed, and the time period within which an appeal shall be filed.
(d) The employer may file its appeal of a denial of a request for seasonal pursuit designation with DES's Tax Administration Section in the same manner as prescribed under Rule .1201 of this Section, by submitting a Form NCUI 611 by mail to Post Office Box 26504, Raleigh, NC 27611, facsimile to (919) 733-1255, or email to email@example.com
(e) Hearings shall be conducted as set forth in Rule .1103 of this Subchapter.
History Note: Authority G.S. 96-4; 96-16;
Eff. July 1, 2015.