North Dakota Code § 52-04-20

Group accounts
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Two or more employers that have become liable for payments in lieu of contributions may 
file a joint application to the bureau for the establishment of a group account for the purpose of 
sharing the cost of benefits paid that are attributable to service in the employ of such employers. 
Each such application must identify and authorize a group representative to act as the group's 
agent for the purposes of the North Dakota unemployment compensation law. Upon the 
approval of the application, the bureau shall establish a group account for such employers 
effective as of the beginning of the calendar quarter in which it receives the application and shall 
notify the group's representative of the effective date of the account. Such account must remain 
in effect for not less than two years and thereafter until terminated at the discretion of the 
bureau or upon application by the group. Upon establishment of the account, each member of 
the group is liable for payments in lieu of contributions with respect to each calendar quarter in 
the amount that bears the same ratio to the total benefits paid in such quarter that are 
attributable to service performed in the employ of all members of the group as the total wages 
paid for service in employment by such member in such quarter bear to the total wages paid 
during such quarter for service performed in the employ of all members of the group. The 
bureau shall prescribe such regulations as it deems necessary with respect to applications for 
establishment, maintenance, and termination of group accounts that are authorized by this 
section, for addition of new members to, and withdrawal of active members from, such 
accounts, and for the determination of the amounts that are payable under this section by 
members of the group and the time and manner of such payments.

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