52-04-01.1. Electronic filing of contribution and wage reports - Electronic payment of contributions - Assessments
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ND Code › Title 52 › Chapter 52-04 › Section 52-04-01.1
Text
52-04-01.1. Electronic filing of contribution and wage reports - Electronic payment of
contributions - Assessments.
Each employer required to file contribution and wage reports shall file the reports by an
electronic method approved by the bureau beginning with the calendar quarter in which the
employer is first required to file a report. An employer that does not comply with the
requirements to file reports electronically is deemed to have failed to submit any employer's
contribution and wage report as provided in section 52-04-11. All contribution payments must be
paid electronically.
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