GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1995

S	1 

SENATE BILL 180

Short Title:  ESC/Qtrly. Reports.	(Public)

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Sponsors: Senators Shaw; Blackmon and Gulley.

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Referred to:  Finance.

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February 13, 1995

A BILL TO BE ENTITLED
AN ACT TO AUTHORIZE CERTAIN BUSINESSES TO FILE QUARTERLY REPORTS WITH THE EMPLOYMENT SECURITY COMMISSION BY TELEPHONE, OR TO BE EXEMPT FROM FILING QUARTERLY REPORTS, UNDER CERTAIN CIRCUMSTANCES.
The General Assembly of North Carolina enacts:
Section 1.  Effective September 30, 1995, G.S. 96-9(a)(6) reads as rewritten:
"(6)	If the amount of the contributions shown to be due after all credits is less than five dollars ($5.00), no payment need be made.  If an employer has paid contributions, penalties, and/or interest in excess of the amount due, this shall be considered an overpayment and refunded provided no other debts are owed to the Commission by the employer.  Overpayments of less than five dollars ($5.00) shall be refunded only upon receipt by the Chairman of a written demand for such refund from the employer.  Nothing herein shall be construed to change or extend the limitation set forth in G.S. 96-10(e), (f), and (i)."
Sec. 2.  Effective September 30, 1995, G.S. 96-9(a) is amended by adding the following new subdivision to read:
"(8)	Employers may be given permission to file reports at other than quarterly intervals or by telephone by making a showing of good cause to the Chair of the Commission when to the benefit of the Commission and the employer.  In no case may reports be filed at intervals greater than one year.  Good cause includes, but is not limited to, a showing that such an allowance would result in less paperwork and expense for the Commission and/or for the employer who is not liable for quarterly contributions under G.S. 96-9(a)(6).
		If an employer who has been given permission to file annual reports pursuant to this subdivision during any quarter or who will be liable to the Commission for taxes owed pursuant to this section in that quarter in excess of five dollars ($5.00), then such permission will be automatically revoked without action by the Commission; and the employer will be required to file quarterly reports pursuant to subdivision (1) of this subsection for that and future quarters as required by this section.
		Any employer who is granted permission to file annual reports pursuant to this provision may file the annual report by telephone or by mailing a written report.  Employers who choose to report by telephone must contact either the Field Tax Auditor who is assigned to the employer's account or the Unemployment Insurance Division in Raleigh and report the required information to that Auditor or to the Division by January 31 following the year in which the employer elected to report on an annual basis.
		Any employer who is granted permission to file annual reports pursuant to this subdivision shall be required to respond to inquiries from the Commission as to wages paid to an employee in a year in which the employer is reporting on an annual basis within 14 days of the postmark date of the inquiry, or this employer will be liable for any charges based on the Commission's estimation of the wages paid to the employee.  The Commission will estimate wages paid to an employee employed by an employer who reports on an annual basis pursuant to this subdivision when an employee fails to respond to the Commission's inquiry within 14 days of the postmark date on the inquiry."
Sec. 3.  This act is effective upon ratification.