North Dakota Code § 54-27-04

County treasurers to transmit state taxes
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The county treasurer, as an agent of the state, shall, on or before the fifteenth of each 
month, transmit in full to the state treasurer all state taxes collected in the previous month 
together with a report thereon. The original report must be forwarded with the remittance to the 
state treasurer.
The state treasurer shall furnish a receipt to the county treasurer for the funds received, 
send a duplicate of the receipt to the county auditor, and cover the amounts to the state taxes 
distribution fund.
The director of the office of management and budget, on or before the last day of same 
month shall, by drawing appropriate warrants on the state taxes distribution fund, transfer the 
funds to the general fund and other funds in accordance with the purposes for which the taxes 
were levied and collected.

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