N.D. Cent. Code § 54-27-24
54-27-24. Paying refunds from the general fund
54-27-24. Paying refunds from the general fund
Each office, agency, or institution that must deposit funds collected in the general fund shall
pay refunds from the general fund.
The office of management and budget shall establish accounting requirements for paying
refunds from the general fund in accordance with the central accounting system.