N.D. Cent. Code § 38-09-13
38-09-13. Disposition of moneys collected by counties and political subdivisions on mining, oil, and gas leases
38-09-13. Disposition of moneys collected by counties and political subdivisions on
mining, oil, and gas leases.
All moneys received by any county from mining, oil, or gas lease and from royalties on any
such lease must be paid to the county treasurer. Such amounts must be allocated to the state
and county, and to any city, township, school district, or other taxing subdivision which has
levied any tax thereon, in the proportions which the tax interests of the state, county, and other
taxing subdivisions respectively bear to the tax charges to which the moneys are applicable.
Moneys derived by the county from lands which are not subject to any tax charge must be paid
into the general fund of the county. Moneys received by any township, city, school district, or
park district under the provisions of this chapter other than for credit upon taxes must be placed
in the general fund of the taxing subdivision receiving the same.