North Dakota Code § 21-13-01

Definitions
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As used in this chapter, unless the context or subject matter otherwise requires:
1. "Political subdivision" means a local government unit created by statute or by the 
Constitution of North Dakota for local governmental or other public purposes.
2. "Revenue" means any of the following:
a. Amounts to be received from a distribution of federal moneys, including bureau of 
Indian affairs contracts.
b. Amounts to be received from a distribution of state moneys pursuant to a state 
appropriation or a state statutory or constitutional provision.

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