N.D.C.C. § 57-51-14 — Duties of commissioner and state treasurer

It is the duty of the commissioner to deposit with the state treasurer all moneys collected by
the commissioner under this chapter and to accompany each remittance, when possible, with a
certificate showing the county where produced. The state treasurer, no less than quarterly, shall
pay over to the county treasurers and city auditors of the several counties the moneys to which
they are entitled hereunder. For purposes of distributions and allocations made by the state
treasurer under this chapter and chapters 57 -51.1 and 57 -51.2, all revenue collected by the
commissioner under this chapter must be considered revenue collections for the period in which
the revenue was received by the commissioner.