NC H945

Clarifies that any new employer with continuity of control with an existing business enterprise shall continue to use the existing employer's account and not be assigned a discrete employer number.

Requires the Division to recalculate annual tax rates based on combined account balances if a new employer with continuity of control receives a separate account and is later found to have such continuity.

Defines control as occurring through ownership of the organization or assets, security/lease arrangements, or contracts that allow direction of the business enterprise's internal affairs and conduct.

Clarifies that continuity of control is not affected by changes in business form, reorganization, or expansion of a business enterprise.

Amends the Board of Review's procedural authority to explicitly authorize it to have the power to provide for evidence-taking by a hearing officer employed as an attorney by the Department.