N.D. Cent. Code § 57-01-10
The state tax commissioner may prepare a manual or manuals in looseleaf form in which is compiled the provisions of any or several of the tax laws administered by the state tax commissioner with the rules, regulations, opinions, and other information relating to the administration of the particular law or laws included in each manual. The state tax commissioner may make each manual available for sale at a charge that will cover the cost of preparing and mailing it and also may prepare and have available for sale, at an amount sufficient to cover all costs, periodic supplements to each manual so as to provide the purchaser with current information relating to the interpretation and administration of the various tax laws the state tax commissioner administers.
All moneys received by the state tax commissioner from the sale of such manuals and the supplements for them must be transmitted by the state tax commissioner at the end of each month to the state treasurer for deposit by the state treasurer to the credit of the general fund.
N.D.C.C. § 57-01-10