N.D. Cent. Code § 52-04-04: Separate account of employer's contributions kept

The bureau shall maintain a separate account for each employer showing the employer's contributions and shall credit the employer's account with all the contributions paid by the employer since January 1, 1937. The provisions of the North Dakota unemployment compensation law may not be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund.