2005 North Carolina Code - General Statutes § 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 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). The Employment Security Commission 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 Employment Security Commission. (2004‑162, s. 1.)