(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 des.tax.customerservice@nccommerce.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.