N.D. Admin. Code 27-02-07-03
Current through Supplement No. 394, October, 2024
The first contribution payment of any employing unit which becomes an employer at any time during a calendar year shall, except as otherwise provided in this chapter, become due on, and shall be paid on or before, the last day of the month next following the close of the quarter in which such employing unit becomes an employer; and shall include contributions with respect to all wages paid during such calendar year 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 27-02-07-03