North Dakota Code § 38-09-13

Disposition of moneys collected by counties and political subdivisions on
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mining, oil, and gas leases.
All moneys received by any county from mining, oil, or gas lease and from royalties on any 
such lease must be paid to the county treasurer. Such amounts must be allocated to the state 
and county, and to any city, township, school district, or other taxing subdivision which has 
levied any tax thereon, in the proportions which the tax interests of the state, county, and other 
taxing subdivisions respectively bear to the tax charges to which the moneys are applicable. 
Moneys derived by the county from lands which are not subject to any tax charge must be paid 
into the general fund of the county. Moneys received by any township, city, school district, or 
park district under the provisions of this chapter other than for credit upon taxes must be placed 
in the general fund of the taxing subdivision receiving the same.

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