North Dakota Century Code Title 57. Taxation § 57-43.3-07. Allocation of unclaimed refund revenue--Appropriation

The tax collected by the commissioner under section 57-43.3-02, upon which no refund is claimed, and those revenues remaining as unclaimed refunds must be transferred to the state treasurer, who shall deposit the moneys in the aeronautics commission special fund. These funds are appropriated to the commission.