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.
N.D. Cent. Code § 54-27-24
Paying refunds from the general fund
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.