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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-43.2-19

Transfer, deposit, and distribution of funds

Official textlegis.nd.gov

All taxes, license fees, penalties, and interest collected under this chapter must be transferred to the state treasurer who shall deposit moneys in a highway tax distribution fund, except all special fuels excise taxes collected on sales of diesel fuel to a railroad under section 57-43.2-03 of up to three hundred fifty-two thousand eight hundred ninety-two dollars per year must be transferred to the state treasurer who shall deposit the moneys in the rail safety fund.
The highway tax distribution fund must be distributed in the manner as prescribed by section
54-27-19.

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In this chapter (40 sections)
  1. 57-43.2-06 · License, fee, and bond
  2. 57-43.2-07 · Bond or letter of credit required
  3. 57-43.2-07.1 · Qualification for exporter license
  4. 57-43.2-07.2 · Qualification for importer license
  5. 57-43.2-08 · Application for license - Issuance of license - Denial of…
  6. 57-43.2-09 · Revocation of license - Hearing to show cause -…
  7. 57-43.2-10 · Retention of records - Subject to inspection
  8. 57-43.2-11.1 · Report by terminal operator required
  9. 57-43.2-12 · Monthly returns and payments
  10. 57-43.2-13 · Presumption
  11. 57-43.2-14 · Commissioner to audit report and assess tax
  12. 57-43.2-14.1 · Determination if no report is filed
  13. 57-43.2-15 · Penalty and interest - Violations
  14. 57-43.2-16 · Determination if no return made
  15. 57-43.2-16.1 · Corporate officer liability
  16. 57-43.2-16.2 · Governor and manager liability
  17. 57-43.2-16.3 · Lien of tax - Collection - Action authorized
  18. 57-43.2-16.4 · Liability of a general partner in a limited liability…
  19. 57-43.2-17 · Fraudulent return
  20. 57-43.2-18 · Distribution of tax
  21. 57-43.2-19 · Transfer, deposit, and distribution of funds
  22. 57-43.2-20 · Erroneously or illegally collected taxes
  23. 57-43.2-21 · Inventory gains - Losses
  24. 57-43.2-22 · Administration - Assistance authorized - Rules
  25. 57-43.2-23 · Violations
  26. 57-43.2-24 · Penalties
  27. 57-43.2-25 · Liquefied petroleum gas dealers - License - Fee - Permits…
  28. 57-43.2-26 · Levy of importer for use tax
  29. 57-43.2-27 · Computation
  30. 57-43.2-28 · Exemptions
  31. 57-43.2-29 · Importer for use license required
  32. 57-43.2-30 · Issuance and display
  33. 57-43.2-31 · Assignment forbidden
  34. 57-43.2-32 · Revocation, cancellation, and surrender of importer for…
  35. 57-43.2-33 · Occasional trip permits
  36. 57-43.2-34 · Authorization of the commissioner
  37. 57-43.2-35 · Credit for North Dakota purchases - Refunds
  38. 57-43.2-35.1 · Credit for taxes paid on worthless accounts and refunds
  39. 57-43.2-37 · Cooperative special fuels agreements
  40. 57-43.2-40 · Interstate motor carrier tax reports - Payments - Audits -…
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