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Social Security Explained, 2009 Edition 
Provides a comprehensive and detailed explanation for the federal old-age, survivor's and disability insurance segments of the Social Security program.
North Dakota has amended its Unemployment Compensation Law as follows:
Electronic filing. For taxable years beginning after December 31, 2009, employers who employ more than 24 employees are required to file contribution and wage reports electronically. Prior law made the requirement applicable to employers who employed more than 99 employees.
Unpaid contributions. The law now provides that the penalty for the first month of the first delinquent report may not be less than $25. Further, the penalty for the first month of any subsequent delinquent report in a calendar year may not be less than $100. The maximum penalty has been increased from $250 to $500 for any single report.
Federal Advance Interest Repayment Fund. Moneys in this fund may now be used for the purpose of paying building lease costs of office facilities leased by Job Service North Dakota.
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