Tax, penalties, and other charges paid to commissioner - Disposition

N.D.C.C. § 57-39.2-20 — under Sales Tax.

N.D.C.C. § 57-39.2-20

All fees, taxes, penalties, and other charges imposed and collected under this chapter must be paid to the commissioner in the form of a remittance payable to the commissioner, who shall transmit each payment monthly to the state treasurer to be deposited in the state treasury to the credit of the general fund.