North Dakota Code § 47-03-03

Undisposed income - Persons entitled to future interest
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When, in consequence of a valid limitation of a future interest, there is a suspension of the 
power of alienation or of the ownership, during the continuation of which the income is 
undisposed of, and no valid direction for its accumulation is given, such income belongs to the 
persons presumptively entitled to the next eventual interest.

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