N.D. Cent. Code § 57-01-09

Current through 2024 Legislative Session

Section 57-01-09 - Tax commissioner's cash change fund authorized

For the purpose of promptly and efficiently accommodating taxpayers who make payments of taxes in person to the cashier in the state tax department, the tax commissioner may maintain, out of collections made, a cash fund in the cashier's office in an amount reasonably necessary for making change. The tax commissioner shall obtain the written approval of the director of the office of management and budget of the amount of money to be maintained in such cash change fund.

N.D.C.C. § 57-01-09