NDAC 27-02-07-05
Accrued contributions
Cite as N.D. Admin. Code § 27-02-07-05
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.