§ 52-04-02 — Rates and base of contributions of wages payable by employer

Each employer shall pay contributions equal to the following percentages of wages payable
by the employer with respect to employment:
1. One and eight-tenths percent with respect to employment occurring during the
calendar year 1937.
2. Two and seven-tenths percent with respect to employment occurring during the
calendar years 1938, 1939, and 1940.