N.D. Cent. Code § 54-27-04
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.
N.D.C.C. § 54-27-04