N.D. Cent. Code § 57-43.1-29
57-43.1-29. Motor fuel and other motor vehicle taxes to be used for highway purposes
57-43.1-29. Motor fuel and other motor vehicle taxes to be used for highway
purposes.
After deducting from state motor vehicle registration fees, license fees, motor fuel taxes,
and other special taxes imposed on motor vehicle owners and operators, other than driver's
license fees, the cost of administration and collection authorized by legislative appropriation
only, the proceeds remaining must be used for the construction, improvement, and maintenance
of highways and the associated expenses of administration and for no other purpose, except the
proceeds remaining as revenue from aviation gasoline taxes and unclaimed aviation motor fuel
refunds and other aviation motor fuel excise and license taxation used by aircraft.