North Dakota Century Code Title 52. Social Security § 52-05-04. Termination as employer--Regulations governing

Except as provided in sections 52-05-02 and 52-05-03, an employing unit shall cease to be an employer subject to the North Dakota unemployment compensation law only as of the first day of January of any calendar year, and only if it files with the bureau during January of such year, a written application for termination of coverage, and the bureau finds that the employing unit is not an employer as defined in the North Dakota unemployment compensation law. During January of any calendar year, the bureau on its own motion, may file an application for termination of coverage on behalf of any employer who during the preceding year was liable for contributions under the terms of the North Dakota unemployment compensation law, but who:

Such application for termination of coverage filed by the bureau on its own motion must be acted upon in exactly the same manner as though the application had been filed by the employer.