North Carolina General Statutes Chapter 96. Employment Security § 96-11.8. Closure of account

(a) Account Closed.--When an employer ceases to be an employer under G.S. 96-11.9, the employer's account must be closed and may not be used in any future computation of the employer's contribution rate.  An employer has no right or claim to any amounts paid by the employer into the Unemployment Insurance Fund.

(b) Exception for Active Duty.--If the Division finds that an employer's business is closed solely because one or more of its owners, officers, or partners or its majority stockholder enters into the Armed Forces of the United States, an ally, or the United Nations, the employer's account may not be terminated.  If the business resumes within two years after the discharge or release of the affected individual from active duty in the Armed Forces of the United States, the employer's account is considered to have been chargeable with benefits throughout more than 13 consecutive calendar months ending July 31 immediately preceding the computation date.  This subsection applies only to an employer that makes contributions under G.S. 96-9.2.  This subsection does not apply to an employer that makes payments in lieu of contributions under G.S. 96-9.6.