N.D. Cent. Code § 57-61-10

Moneys collected by the state tax commissioner pursuant to the provisions of sections 57-61-01 through 57-61-09 must be paid to the state treasurer not later than the third working day of the month following the month in which they are received by the state tax commissioner and must be credited to a special fund in the state treasury to be known as the coal development fund. The moneys accumulated in such fund must be allocated by the state treasurer as provided by law and as appropriated by the legislative assembly.