N.D. Cent. Code § 57-22-07

Upon receiving payment of any personal property tax, the sheriff shall make four copies of a receipt therefor, which must contain the information required by section 57-22-03 to be given to the sheriff by the county treasurer and the amount of taxes and interest and penalty collected. One of such receipts must be given to the taxpayer, one must be retained by the sheriff, one must accompany the statement furnished to the county treasurer as aforesaid, and one must be delivered to the county auditor together with a duplicate of the statement furnished to the county treasurer.