Amends GS 96-11.7(c) concerning the assignment of new employer numbers for the purposes of unemployment taxes and clarifies that a new employer number will not be assigned when there is a continuity of control with an existing business enterprise, with continuity of control defined. Makes further conforming and clarifying changes regarding continuity of control being the controlling factor in assignment of new employer numbers.

Amends GS 96-4(q) concerning the powers and duties of the Division of Employment Security's Board of Review, adding language that provides that the Board of Review has the independent authority to select a hearing officer to take evidence when determining the rights, status and liabilities of an employer.