[DOWNLOAD] "North Carolina v. Chance" by Supreme Court of North Carolina ~ eBook PDF Kindle ePub Free
eBook details
- Title: North Carolina v. Chance
- Author : Supreme Court of North Carolina
- Release Date : January 15, 1971
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
Defendant contends, based on his first assignment of error, that the court erred as a matter of law in granting plaintiffs motion for summary judgment and in denying defendants motion for summary judgment. Defendant argues that since plaintiff did not deny operating non-profit elementary and secondary schools, and since the General Assembly amended G.S. ร§ 96-8 effective 1 January 1978 to delete an exemption from unemployment tax coverage for non-profit elementary and secondary schools, in order to come into compliance with the federal statute, all church-related elementary and secondary schools in the State, including the schools operated by plaintiff, are now subject to the unemployment tax provisions of Chapter 96 of the General Statutes. We disagree. While the 1978 amendments did serve to subject non-profit elementary and secondary schools to the provisions of the Employment Security Law (Chapter 96 of the General Statutes), see G.S. ร§ร§ 96-8(5)(q); 96-8 (6)(j), these amendments left unchanged the subsection of G.S. ร§ 96-8 that is most relevant to this inquiry. That subsection, G.S. ร§ 96-8(6)k. in pertinent part provides: