N.D. Cent. Code § 52-04-13
In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for the benefits of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due must be paid in full prior to all other claims except taxes and claims for wages of not more than two hundred fifty dollars to each claimant, earned within four months of the commencement of the proceeding. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the Bankruptcy Reform Act of 1978 [ Pub. L. 95-598; 92 Stat. 2583] contributions then or thereafter due are entitled to such priority as is provided in section 507 of that Act [ 11 U.S.C. 507 ]. In any action for the recovery of delinquent and defaulted contributions, the remedies of garnishment or attachment, or both, are available. No exemptions except absolute exemptions may be allowed against any levy under execution pursuant to judgment recovered in such action.
N.D.C.C. § 52-04-13