N.D. Admin. Code 27-02-07-04
The first contribution payment of any employing unit which elects to become an employer or to have nonsubject services performed for it deemed employment shall upon written approval of such election by the bureau become due on, and shall be paid, except as otherwise provided by this regulation, on or before the last day of the month next following the close of the calendar quarter which includes (1) the effective date of such election or (2) the date of approval, whichever is later. The first payment shall include contributions with respect to all wages for services covered by such election paid on and after the effective date and up to and including the last day of such calendar quarter.
General Authority: NDCC 52-02-02
Law Implemented: NDCC 52-01-01(9), 52-04-01, 52-04-11, 52-04-18(1), 52-04-19(1), 52-04-19.1(1), 52-04-19.1(2), 52-05-01, 52-05-02, 52-05-03
N.D. Admin Code 27-02-07-04