N.D.C.C. § 57-38-55 — Disposition of revenues

As soon as practicable, after receipt thereof, the tax commissioner shall turn over to the
state treasurer all income taxes collected by the tax commissioner. The state treasurer shall
issue a receipt for such collections, which must be made a permanent record in the office of the
tax commissioner. Such moneys must be deposited by the state treasurer to the credit of the
general fund for the purpose of defraying the general expenses of the state government.