Contribution due date.

27-02-07-02. Contribution due date. Except as otherwise provided in this chapter, contributions shall become due on and shall be paid on or before the last day of the month following the close of the calendar quarter in which the wages are paid. 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