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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GYuq1KoojUzujDUNEyuMJRyFnn0EDXqPaovTTWFLRKJ03CjB0nvSBwfB5NYVJJK+
 ZEBYBAUOeB2koreeplORMw==

<SEC-DOCUMENT>9999999995-09-001466.txt : 20090522
<SEC-HEADER>9999999995-09-001466.hdr.sgml : 20090522
<ACCEPTANCE-DATETIME>20090521001513
ACCESSION NUMBER:		9999999995-09-001466
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090520
DATE AS OF CHANGE:		20090521
EFFECTIVENESS DATE:		20090520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIKING MUTUAL FUNDS
		CENTRAL INDEX KEY:			0001082744
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-158643
		FILM NUMBER:		09843985

	BUSINESS ADDRESS:	
		STREET 1:		116 1ST ST SW  SUITE C
		CITY:			MINOT
		STATE:			ND
		ZIP:			58701
		BUSINESS PHONE:		7018521264

	MAIL ADDRESS:	
		STREET 1:		116 1ST ST SW  SUITE C
		CITY:			MINOT
		STATE:			ND
		ZIP:			58701
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<MERGER-SERIES-AND-CLASSES-CONTRACTS>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0001082744
<SERIES>
<SERIES-ID>S000003821
<SERIES-NAME>Viking Tax-Free Fund for Montana
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000010660
<CLASS-CONTRACT-NAME>Viking Tax-Free Fund for Montana
<CLASS-CONTRACT-TICKER-SYMBOL>VMTTX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0000906223
<SERIES>
<SERIES-ID>S000000134
<SERIES-NAME>Montana Tax-Free Fund, Inc.
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000000299
<CLASS-CONTRACT-NAME>Class A
<CLASS-CONTRACT-TICKER-SYMBOL>MTTAX
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000000300
<CLASS-CONTRACT-NAME>Class B
<CLASS-CONTRACT-TICKER-SYMBOL>MTTFX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0001082744
<SERIES>
<SERIES-ID>S000026083
<SERIES-NAME>Viking Tax-Free Fund for North Dakota
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000078180
<CLASS-CONTRACT-NAME>Viking Tax-Free Fund for North Dakota
<CLASS-CONTRACT-TICKER-SYMBOL>VNDFX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0000841870
<SERIES>
<SERIES-ID>S000000133
<SERIES-NAME>ND Tax-Free Fund, Inc.
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000000297
<CLASS-CONTRACT-NAME>Class A
<CLASS-CONTRACT-TICKER-SYMBOL>NDTAX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
</MERGER-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2009-05-20</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>12:30:00</finalEffectivenessDispTime>
        <form>N-14</form>
        <filer>
            <cik>0001082744</cik>
            <entityName>VIKING MUTUAL FUNDS</entityName>
            <fileNumber>333-158643</fileNumber>
            <seriesClassContractData>
                <merger>
                    <acquiringCik>0001082744</acquiringCik>
                    <acquiringEntityName>VIKING MUTUAL FUNDS</acquiringEntityName>
                    <acquiringSeriesId>S000003821</acquiringSeriesId>
                    <acquiringSeriesName>Viking Tax-Free Fund for Montana</acquiringSeriesName>
                    <acquiringClassContractId>C000010660</acquiringClassContractId>
                    <acquiringClassContractName>Viking Tax-Free Fund for Montana</acquiringClassContractName>
                    <targetCik>0000906223</targetCik>
                    <targetEntityName>MONTANA TAX FREE FUND INC</targetEntityName>
                    <targetSeriesId>S000000134</targetSeriesId>
                    <targetSeriesName>Montana Tax-Free Fund, Inc.</targetSeriesName>
                    <targetClassContractId>C000000299</targetClassContractId>
                    <targetClassContractName>Class A</targetClassContractName>
                </merger>
                <merger>
                    <acquiringCik>0001082744</acquiringCik>
                    <acquiringEntityName>VIKING MUTUAL FUNDS</acquiringEntityName>
                    <acquiringSeriesId>S000003821</acquiringSeriesId>
                    <acquiringSeriesName>Viking Tax-Free Fund for Montana</acquiringSeriesName>
                    <acquiringClassContractId>C000010660</acquiringClassContractId>
                    <acquiringClassContractName>Viking Tax-Free Fund for Montana</acquiringClassContractName>
                    <targetCik>0000906223</targetCik>
                    <targetEntityName>MONTANA TAX FREE FUND INC</targetEntityName>
                    <targetSeriesId>S000000134</targetSeriesId>
                    <targetSeriesName>Montana Tax-Free Fund, Inc.</targetSeriesName>
                    <targetClassContractId>C000000300</targetClassContractId>
                    <targetClassContractName>Class B</targetClassContractName>
                </merger>
                <merger>
                    <acquiringCik>0001082744</acquiringCik>
                    <acquiringEntityName>VIKING MUTUAL FUNDS</acquiringEntityName>
                    <acquiringSeriesId>S000026083</acquiringSeriesId>
                    <acquiringSeriesName>Viking Tax-Free Fund for North Dakota</acquiringSeriesName>
                    <acquiringClassContractId>C000078180</acquiringClassContractId>
                    <acquiringClassContractName>Viking Tax-Free Fund for North Dakota</acquiringClassContractName>
                    <targetCik>0000841870</targetCik>
                    <targetEntityName>ND TAX FREE FUND INC /ND/</targetEntityName>
                    <targetSeriesId>S000000133</targetSeriesId>
                    <targetSeriesName>ND Tax-Free Fund, Inc.</targetSeriesName>
                    <targetClassContractId>C000000297</targetClassContractId>
                    <targetClassContractName>Class A</targetClassContractName>
                </merger>
            </seriesClassContractData>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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