Whenever the bureau or its authorized representative has, in writing, advised an employing unit that it has been determined not to be an employer or that services performed for it do not constitute employment, and a legal obligation on the part of such unit to pay contributions is thereafter established, accrued contributions shall become due and interest shall accrue thereon fifteen days after such employing unit is informed of its liability.
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 27-02-07-05