Section 27-02-08-01 - Application for time extension1. An employer desiring an extension of time for the filing of wage and contribution reports must make written application for an extension of time to the unemployment compensation division prior to the due date of any such wage and contribution report. The application must include reason for the request. 2. In the discretion of the director of the unemployment compensation division of the bureau, an extension of time not to exceed thirty days from the due date of the return may be granted. The application shall be approved in writing, and a copy of such written approval shall be attached to a tentative return to be submitted not later than the due date of the quarterly wage and contribution report. General Authority: NDCC 52-02-02
Law Implemented: NDCC 52-01-02, 52-04-01
N.D. Admin Code 27-02-08-01