§ 52-04-10 — Contributions for ensuing year - Notification - Review

The bureau shall promptly make a determination and notify each employer of the
employer's rate of contributions as determined for each ensuing year by the end of the first full
week of December, but not later than December tenth, of the preceding year. The rate of
contributions must be computed pursuant to the provisions of this chapter. The determination
becomes conclusive and binding upon the employer unless, within fifteen calendar days after
the mailing of the notice thereof to the employer's last-known address, or in the absence of the
mailing, within fifteen calendar days after the delivery of such notice, the employer files a written
appeal of the determination. However, no employer shall have standing, in any proceeding
involving the employer's rate of contributions or contribution liability, to contest the chargeability
to the employer's account of any benefits paid in accordance with a determination,

redetermination, or decision pursuant to the provisions of chapter 52-06, except upon the
ground that the services on the basis of which such benefits were found to be chargeable did
not constitute services performed in employment for the employer and only in the event that the
employer was not a party to such determination, redetermination, or decision or to any other
administrative proceeding in which the character of these services was determined. For
purposes of this section, an employer was not a party to any such proceeding if notice of the
determination, redetermination, or decision and the employer's right to appeal the
determination, redetermination, or decision was not mailed or personally delivered to the
employer.