Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
The county treasurer, as an agent of the state, shall, on or before the fifteenth of each month, transmit in full to the state treasurer all state taxes collected in the previous month together with a report thereon. The original report must be forwarded with the remittance to the state treasurer.
The state treasurer shall furnish a receipt to the county treasurer for the funds received, send a duplicate of the receipt to the county auditor, and cover the amounts to the state taxes distribution fund.
The director of the office of management and budget, on or before the last day of same month shall, by drawing appropriate warrants on the state taxes distribution fund, transfer the funds to the general fund and other funds in accordance with the purposes for which the taxes were levied and collected.
Cite this article: FindLaw.com - North Dakota Century Code Title 54. State Government § 54-27-04. County treasurers to transmit state taxes - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-54-state-government/nd-cent-code-sect-54-27-04/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.