N.D. Cent. Code § 57-43.1-11

A consumer eligible for a motor vehicle fuel tax refund under this chapter, who purchased the fuel on open account, may assign the refund to the seller by attaching an assignment agreement, on a form prescribed by the commissioner, to the refund claim submitted in accordance with section 57-43.1-04. If an assignment of a refund is made, the refund check or warrant issued shall be made payable to both the claimant and the assignee.