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

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

A licensee is the employer ofan assigned employee for purposes of Chapters 95, 96 and 105 of the GeneralStatutes. Nothing in this section shall otherwise affect the levy andcollection of unemployment insurance contributions or the assignment ofdiscrete employer numbers pursuant to G.S. 96‑9(c)(4) and the definitionsset forth in G.S. 96‑8(4), 96‑8(5), and 96‑8(6). TheEmployment Security Commission shall cooperate with the Commissioner in theinvestigation of applicants and licensees and shall provide the Commissionerwith access to all relevant records and data in the custody of the EmploymentSecurity Commission. (2004‑162, s. 1.)