Section 27-02-08-02 - Filing of tentative wage and contribution report1. The employer will tender with such tentative return an estimated amount of the contributions due and payable for the calendar quarter for which such tentative return is filed. 2. The employer will submit within the period of extension an accurate return reflecting the payments of wages to all workers employed during the calendar quarter for which the tentative return was originally filed and will accurately compute the contributions due and payable on the basis of the taxable wage payments actually made during the calendar quarter covered by such tentative return. General Authority: NDCC 52-02-02
Law Implemented: NDCC 52-01-02, 52-04-01
N.D. Admin Code 27-02-08-02