N.D. Cent. Code § 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.