Title 54 — State Government

The fiscal year for the state of North Dakota commences on the first day of July and ends on the thirtieth day of June of the following year. All reports required annually or biennially of any state officer or from any private corporation or limited liability company, unless othe…

All funds collected by or in the hands of the treasurer of any county in this state must be remitted promptly by the county treasurer in the manner provided by law, without expense to the state, and at the risk of the county treasurer. The county treasurer must be allowed actual …

The county treasurer, as an agent of the state, shall, on or before the fifteenth of each month, transmit in full to the state treasurer all state taxes collected in the previous month together with a report thereon. The original report must be forwarded with the remittance to th…

The apportionment of all moneys paid into the state treasury, any part of which is required by law to be paid to the several counties or to political subdivisions, must be made by the office of management and budget and state treasurer. The office of management and budget and sta…

Except as otherwise provided, moneys may be paid from the state treasury only upon the warrant or order prepared by the office of management and budget drawn on the state treasurer. The director of the office of management and budget shall recommend a form for order and warrant-c…

Repealed by omission from this code. 54-27-09.2. Appropriations for certain buildings and improvements not to revert if unused. Repealed by omission from this code.

Unless otherwise authorized as provided in this section, seventy-five percent of the appropriations made by the legislative assembly for the line items of salaries and wages and operating expenses for any state institution, department, board, commission, or bureau in the executiv…

Any person violating the provisions of section 54-27-12 is guilty of a class B misdemeanor, and is, upon conviction, subject to summary removal from office by the governor, except elected officials who shall be subject to impeachment.

Repealed by S.L. 1989, ch. 649, § 2.

Repealed by S.L. 1989, ch. 649, § 2. 54-27-15.1. State treasurer's checks, warrants, and warrant-checks - Cancellation - Deposit to common schools trust fund - Subsequent payment - Continuing appropriation. The state treasurer, at the beginning of each fiscal year, shall prepare …

Repealed by S.L. 1959, ch. 372, § 117. 54-27-15.3. Checks of the state department of health and consolidated laboratories - Cancellation - Deposit to general fund. Repealed by S.L. 1989, ch. 649, § 2.

Repealed by S.L. 1989, ch. 649, § 2. 54-27-16. Permission of industrial commission necessary for investment of public funds. No officer, nor the head of any board, bureau, commission, institution, or industry of the state, except the Bank of North Dakota, may buy, sell, exchange,…

The state is a preferred creditor in all cases of payments due to the state under any contracts. 54-27-19. Highway tax distribution fund - State treasurer to make allocation to state, counties, and cities. A highway tax distribution fund is created as a special fund in the state …

The state treasurer shall no less than quarterly allocate and distribute all moneys in the township highway aid fund to the counties of the state based on the length of township roads in each county compared to the length of all township roads in the state. To receive any funds u…

Repealed by S.L. 2025, ch. 44, § 18.

Repealed by S.L. 2025, ch. 44, § 18.

A revenue sharing trust fund is hereby created in the state treasury for deposit of all payments received by the state under the Fiscal Assistance to State and Local Governments Act (federal-state revenue sharing) [Pub. L. 92-512; 86 Stat. 919] and acts amendatory thereto. Intere…

Repealed by S.L. 1987, ch. 35, § 5.

Repealed by S.L. 1997, ch. 19, § 3.

Repealed by S.L. 1997, ch. 19, § 3.

Repealed by S.L. 2025, ch. 495, § 1.

Repealed by S.L. 2025, ch. 495, § 1. 54-27-22. Revolving fund for prepayment of consulting and planning fees for capital improvements. Funds must be made available to all state agencies, institutions, and departments from a preliminary planning revolving fund in the state treasur…

In order to effectively meet the cyclical cash flow needs of state government, the office of management and budget upon approval of the emergency commission is hereby authorized to issue certificates in anticipation of revenue, notes, or bonds, to special funds on deposit in the …

Each office, agency, or institution that must deposit funds collected in the general fund shall pay refunds from the general fund. The office of management and budget shall establish accounting requirements for paying refunds from the general fund in accordance with the central a…

There is created in the state treasury a tobacco settlement trust fund. The fund consists of the tobacco settlement dollars obtained by the state under subsection IX(c)(1) of the master settlement agreement and consent agreement adopted by the east central judicial district court…

Repealed by S.L. 2021, ch. 32, § 13.

Each county, city, and township shall provide to the tax commissioner an annual report on funding and expenditures relating to transportation projects and programs. The report must be provided within ninety days after the close of a calendar year. The report must contain by fund …

Each state agency, excluding entities under the control of the state board of higher education, shall report to the office of management and budget before applying for a federal grant for which the agency may receive estimated funding of twenty-five thousand dollars or more. The …

1. Biennially, each executive branch state agency, excluding entities under the control of the state board of higher education, receiving federal funds, shall report to the office of management and budget a plan to operate the state agency when federal funds are reduced by five p…

Each state agency, excluding entities under the control of the state board of higher education, prior to applying for or accepting federal grant funds, shall: 1. Consider the federal requirements that the state must comply with as a condition of receipt of the federal funds; 2. D…

Unless otherwise directed, interest earned on moneys remaining in a fund which has been closed must be credited to the general fund.

Unless otherwise provided by this code, the effective date for federal decennial census data on any population-based tax distributions made by the state treasurer is July first following the release of the federal decennial census data. 54-27-30. Definitions for the foundation ai…

Eighty percent of any funds received by the state under the consent judgment adopted by the south central judicial district court in its consent judgment entered December 8, 2022, [Civil No. 08-2022-CV-02972] in State of North Dakota, ex rel. Drew H. Wrigley v. JUUL Labs, Inc., m…

There is created in the state treasury the legacy property tax relief fund. The fund consists of all moneys allocated to the fund under section 54-27-32 and all moneys transferred to the fund by the legislative assembly.