N.D. Cent. Code § 57-65-06: Duties of tax commissioner and state treasurer

The tax commissioner shall deposit promptly with the state treasurer all moneys collected under this chapter and accompany each remittance, when possible, with a certificate showing the county where the potash and byproducts were processed. The state treasurer, no less than monthly, shall pay over to the county treasurer of the several counties the money to which they are entitled.