N.D. Cent. Code § 18-05-04: Apportioning insurance tax received by city, rural fire department, or rural fire protection district

The city auditor in a city or the treasurer of a rural fire department or rural fire protection district with a fire department and a firefighters relief association shall apportion the amount received under section 18-04-05, so one-half of the amount is placed in a fund to be disbursed by the city's, rural fire department's, or rural fire protection district's governing body in maintaining the fire department and one-half is paid to the treasurer of the firefighters relief association. Except, the city's governing body may direct the city auditor or the rural fire department or rural fire protection district's board of directors may direct the treasurer to pay all or any portion of the one-half of the amount received which would otherwise be disbursed in maintaining the fire department to the treasurer of the firefighters relief association if its financial condition makes the disposition necessary or advisable.