N.D. Cent. Code § 57-38.3-07

Upon final determination of the amount of the debt due and owing by means of the procedures provided by section 57-38.3-06 or by the taxpayer's default through failure to comply with section 57-38.3-05, mandating timely request for review, the claimant agency shall remove the amount of the debt due and owing from the escrow account and shall credit such amount to the debtor's obligation.