North Dakota Code § 54-27-02

County treasurers must remit state funds collected or in their hands
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All funds collected by or in the hands of the treasurer of any county in this state must be 
remitted promptly by the county treasurer in the manner provided by law, without expense to the 
state, and at the risk of the county treasurer. The county treasurer must be allowed actual 
expenses by the board of county commissioners.

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