Bill Text: NC H945 | 2015-2016 | Regular Session | Introduced
Bill Title: Unemployment Insurance Technical Changes
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2016-04-26 - Ref To Com On Finance [H945 Detail]
Download: North_Carolina-2015-H945-Introduced.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2015
H D
HOUSE BILL DRH40531-TMxz-12C* (02/16)
Short Title: Unemployment Insurance Technical Changes. |
(Public) |
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Sponsors: |
Representative Howard. |
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Referred to: |
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A BILL TO BE ENTITLED
AN ACT to make technical, administrative, and clarifying changes to the unemployment insurance laws, as recommended by the Joint Legislative Oversight Committee on Unemployment Insurance.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 96‑11.7(c) reads as rewritten:
"(c) Employer Number.
– A new employer shall not be assigned a discrete employer number when there is
an acquisition or change in the form or organization of an existing business
enterprise, or severable portion thereof, and there is a continuity of control
of the business enterprise. That new employer shall continue to be the same
employer for the purposes of this Chapter as before the acquisition or change
in form. The following assumptions apply in this subsection:Continuity
of Control. – Any new employer that has continuity of control with an existing
business enterprise shall continue to be the same employer as the existing
business enterprise for the purposes of this Chapter as before the existence of
the new employer. The Division shall assign any new employer with continuity of
control to the account of the existing business enterprise. Any new employer
with continuity of control shall not request or maintain an account with the
Division other than the account of the existing business enterprise. If a new
employer receives a new account and the Division subsequently finds that such
new employer has continuity of control with an existing business enterprise,
the Division shall recalculate the annual tax rates based on the combined
annual account balances of the new employer and the existing business
enterprise.
(1) "Control of the business enterprise"
may occur by means of ownership of the organization conducting the business
enterprise, ownership of assets necessary to conduct the business enterprise,
security arrangements or lease arrangements covering assets necessary to
conduct the business enterprise, or a contract when the ownership, stated
arrangements, or contract provide for or allow direction of the internal
affairs or conduct of the business enterprise.
(2) A "continuity of control" will exist Continuity
of control exists if one or more persons, entities, or other organizations
controlling the business enterprise remain in control of the business
enterprise after an acquisition or change in form. Evidence of continuity of
control includes changes of an individual proprietorship to a corporation,
partnership, limited liability company, association, or estate; a partnership
to an individual proprietorship, corporation, limited liability company,
association, estate, or the addition, deletion, or change of partners; a
limited liability company to an individual proprietorship, partnership,
corporation, association, estate, or to another limited liability company; a
corporation to an individual proprietorship partnership, limited liability
company, association, estate, or to another corporation or from any form to
another form.new employer. Control may occur by means of ownership of
the organization conducting the business enterprise, ownership of assets
necessary to conduct the business enterprise, security arrangements or lease arrangements
covering assets necessary to conduct the business enterprise, or a contract
when the ownership, stated arrangements, or contract provide for or allow
direction of the internal affairs or conduct of the business enterprise. Control
is not affected by changes in the form of a business enterprise, reorganization
of a business enterprise, or expansion of a business enterprise."
SECTION 2. G.S. 96‑4(q) reads as rewritten:
"(q) The Board of Review after due notice shall have the right and power to hold and conduct hearings for the purpose of determining the rights, status and liabilities of an employer. The Board of Review shall have the power and authority to determine any and all questions and issues of fact or questions of law that may arise under the Employment Security Law that may affect the rights, liabilities and status of an employer including the right to determine the amount of contributions, if any, which may be due the Division by any employer. Hearings may be before the Board of Review and shall be held in the central office of the Board of Review or at any other designated place within the State. They shall be open to the public and shall consist of a review of the evidence taken by a hearing officer designated by the Board of Review and a determination of the law applicable to that evidence. The Board of Review shall have the power to provide for the taking of evidence by a hearing officer employed in the capacity of an attorney by the Department. Such hearing officer shall have the same power to issue subpoenas, administer oaths, conduct hearings and take evidence as is possessed by the Board of Review and such hearings shall be recorded, and he shall transmit all testimony and records of such hearings to the Board for its determination. All such hearings conducted by such hearing officer shall be scheduled and held in any county in this State in which the employer resides, maintains a place of business, or conducts business; however, the Board of Review may require additional testimony at any hearings held by it at its office. From all decisions or determinations made by the Board of Review, any party affected thereby shall be entitled to an appeal to the superior court. Before a party shall be allowed to appeal, the party shall within 10 days after notice of such decision or determination, file with the Board of Review exceptions to the decision or the determination, which exceptions will state the grounds of objection to the decision or determination. If any one of the exceptions shall be overruled then the party may appeal from the order overruling the exceptions, and shall, within 10 days after the decision overruling the exceptions, give notice of his appeal. When an exception is made to the facts as found by the Board of Review, the appeal shall be to the superior court in term time but the decision or determination of the Board of Review upon such review in the superior court shall be conclusive and binding as to all questions of fact supported by any competent evidence. When an exception is made to any rulings of law, as determined by the Board of Review, the appeal shall be to the judge of the superior court at chambers. The party appealing shall, within 10 days after the notice of appeal has been served, file with the Board of Review exceptions to the decision or determination overruling the exception which statement shall assign the errors complained of and the grounds of the appeal. Upon the filing of such statement the Board of Review shall, within 30 days, transmit all the papers and evidence considered by it, together with the assignments of errors filed by the appellant to a judge of the superior court holding court or residing in some district in which such appellant either resides, maintains a place of business or conducts business, or, unless the appellant objects after being given reasonable opportunity to object, to a judge of the Superior Court of Wake County: Provided, however, the 30‑day period specified herein may be extended by agreement of parties."
SECTION 3. This act is effective when it becomes law.