4 N.C. Admin. Code 24D.0403

Current through Register Vol. 39, No. 9, November 1, 2024

Section 24D .0403 - PAYMENT OF EMPLOYER TAXES

(a) Taxes shall be due and payable to the Division of Employment Security and sent to DES's administrative office in Raleigh, North Carolina, or delivered to an agent of DES designated to accept payments as provided in 04 NCAC 24A .0104(y).

(b) Timeliness of payments shall be determined pursuant to 04 NCAC 24A .0106.

04 N.C. Admin. Code 24D .0403

Authority G.S. 96-4; 96-9.15;
Eff. July 1, 2015;
Amended Eff. July 1, 2018.

Authority G.S. 96-4; 96-9.15;
Eff. July 1, 2015.

Amended by North Carolina Register Volume 33, Issue 03, August 01, 2018 effective 7/1/2018.