N.D. Cent. Code § 37-26-06
37-26-06. Payments exempt from taxation and from execution - Assignments void - Debts to state and political subdivisions not deducted
37-26-06. Payments exempt from taxation and from execution - Assignments void -
Debts to state and political subdivisions not deducted.
Payments under this chapter are exempt from all state and local taxes and from levy,
garnishment, attachment, and sale on execution. Any pledge, mortgage, sale, assignment, or
transfer of any right, claim, or interest in any claim or payment under this chapter is void and
payment to the veteran may not be denied because of any sums owed to the state or any
political subdivisions, except as provided in section 37-26-05.