N.D. Cent. Code § 52-04-19
Benefits paid to employees based on service attributable to employment in state hospitals or of state institutions of higher education must be financed in accordance with the provisions of this section. For the purpose of this section and subdivision h of subsection 15 of section 52-01-01, an institution of higher education means an educational institution defined in subsection 27 of section 52-01-01, and a state hospital means an institution defined in subsection 25 of section 52-01-01. An employing unit which, pursuant to subdivision h of subsection 15 of section 52-01-01, is, or becomes, subject to the North Dakota unemployment compensation law on or after January 1, 1972, shall pay contributions under the provisions of this chapter, unless it elects as hereafter provided to pay to the bureau for the unemployment fund an amount equal to the amount of regular benefits and the extended benefits paid, that is attributable to service in the employ of such state hospital or such state institution of higher education, to individuals for weeks of unemployment which begin during the effective period of such election. Payments in lieu of contributions must be made at the end of each calendar quarter or at the end of any other period determined by the bureau. Election and changes in the method of financing must be in the same manner provided for in section 52-04-18.
N.D.C.C. § 52-04-19