Any employing unit which is or becomes an employer subject to the North Dakota unemployment compensation law within any calendar year must be deemed to be an employer during the whole of such calendar year, except as provided in sections 52-05-02 and 52-05-03.
N.D. Cent. Code § 52-05-01
Employing unit deemed to be employer for entire calendar year - Exception
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.