J B Construction, Inc. v. Job Service

JB Construction, Inc. appealed the district court's judgment affirming Job Service's "Notice of Determination" stating Jesse Jahner's and Vance Jahner's services constituted employment under N.D.C.C. 52-01-01(17). On appeal, JB Construction argued the plain language of section 52-01-01(17)(a)(1) showed new corporate officers did not need to file for an exemption if an exemption was granted to prior officers and the current officers meeting all of the requirements under the statute. The Supreme Court found N.D.C.C. 52-01-01(17)(a)(1) unambiguously required corporate officers to file their own application for an exemption, and as such, affirmed the lower court's judgment. "The exemption of certain officers from 'employment' under the unemployment compensation law is granted to an officer as an individual, not to the officer's position. Under the unemployment compensation law, if an exempt officer transfers his interest and position in a corporation to another individual, the individual must apply for his own exemption." View "J B Construction, Inc. v. Job Service" on Justia Law