96-10. Collection of contributions. (a) Interest on Past-Due Contributions. – Contributions unpaid on the date on which they are due and payable, as prescribed by the Division, shall bear interest at the rate set under G.S. 105-241.21 per month from and after that date until payment plus accrued interest is received by the Division. An […]
96-10.1. Compromise of liability. (a) Authority. – The Secretary may compromise an employer’s liability under this Article when the Secretary determines that the compromise is in the best interest of the State and makes one or more of the following findings: (1) There is a reasonable doubt as to the amount of the liability of […]
96-9.15. Report and payment. (a) Report and Payment. – Contributions are payable to the Division when a report is due. A report is due on or before the last day of the month following the close of the calendar quarter in which the wages are paid. The Division must remit the contributions to the Unemployment […]
