North Carolina § 58-89A-120 - Unemployment taxes; payroll.

§ 58-89A-120. Unemployment taxes; payroll.

A licensee is the employer of an assigned employee for purposes of Chapters 95, 96 and 105 of the General Statutes. Nothing in this section shall otherwise affect the levy and collection of unemployment insurance contributions or the assignment of discrete employer numbers under the Employment Security Law. The Department of Commerce, Division of Employment Security (DES), shall cooperate with the Commissioner in the investigation of applicants and licensees and shall provide the Commissioner with access to all relevant records and data in the custody of the DES. History (2004-162, s. 1; 2011-401, s. 3.4; 2013-2, s. 9(a); 2013-224, s. 19.) Editor's Note. - Session Laws 2013-2, s. 11, as amended by Session Laws 2013-224, s. 19, provides: "This act becomes effective July 1, 2013. Changes made by this act to unemployment benefits apply to claims for benefits filed on or after June 30, 2013. The requirements of G.S. 96-15(a1) apply to any week of an attached claim filed on or after June 30, 2013. Changes made by this act to require an account balance by an employer that is a governmental entity or a nonprofit organization and that elects to finance benefits by making reimbursable payments in lieu of contributions apply to advance payments payable for calendar quarters beginning on or after July 1, 2013. Changes made by this act to the determination and application of the contribution rate apply to contributions payable for calendar quarters beginning on or after January 1, 2014." Effect of Amendments. - Session Laws 2011-401, s. 3.4, effective November 1, 2011, substituted "Department of Commerce, Division of Employment Security (DES)" for "Employment Security Commission" and "DES" for "Employment Security Commission." Session Laws 2013-2, s. 9(a), substituted "numbers under the Employment Security Law" for "numbers pursuant to G.S. 96-9(c)(4) and the definitions set forth in G.S. 96-8(4) , 96-8(5), and 96-8(6)" at the end of the second sentence. For effective date and applicability, see Editor's note.