N.D. Cent. Code § 57-39.2-26
Current through the 2023 Legislative Sessions
Except as provided by sections 57-39.2-26.1 and 57-39.2-26.2, all moneys collected and received under this chapter must be paid into the state treasury and must be credited by the state treasurer to the general fund. Moneys deposited with the commissioner as security for the payment of tax, penalties, or costs due must be deposited and accounted for as provided in subsection 3 of section 57-39.2-12.
N.D.C.C. § 57-39.2-26