§ 52-04-11.1 — Corporate officer personal liability

North Dakota § 52-04-11.1

• Jurisdiction: North Dakota
• Title 52: Social Security
• Ch. 52-04: Contributions

Text

1. Any officer, director, or any employee having twenty percent ownership interest of a
corporation and any manager, governor, or employee having twenty percent ownership
interest of a limited liability company, that is an employer under the North Dakota
unemployment compensation law who has control of or supervision over the filing of
and responsibility for filing contribution reports or making payment of contributions
under the North Dakota unemployment compensation law, and who fails to file the
reports or to make payments as required, is personally liable for contributions or
reimbursement, including interest, penalties, and costs in the event the corporation or
limited liability company does not pay to the bureau those amounts for which the
employer is liable.
2. The personal liability of any person as provided herein shall survive dissolution,
reorganization, bankruptcy, receivership, or assignment for the benefit of creditors. For
the purposes of this section, all wages paid by the corporation or limited liability
company must be considered earned from the person determined to be personally
liable.
3. The unemployment insurance division shall make a written determination as to the
personal liability of a corporate officer or employee under this section. The
determination is final unless the person found to be personally liable files a written

appeal of the determination within fifteen calendar days after mailing of the notice of
determination to the person's last-known address.