North Dakota Statutes
§ 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.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
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Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner