(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)  A determination that denies the request for a seasonal designation shall state the reasons for the denial.

(c)  The 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 as prescribed in 04 NCAC 24A .0104(t).

(e)  Hearings shall be conducted as set forth in 04 NCAC 24F .0303.


History Note:        Authority G.S. 96-4; 96-16;

Eff. July 1, 2015;

Amended Eff. July 1, 2018.