North Dakota Statutes
§ 57-01-09 — Tax commissioner's cash change fund authorized
North Dakota § 57-01-09
This text of North Dakota § 57-01-09 (Tax commissioner's cash change fund authorized) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-01-09 (2026).
Text
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.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-01-09, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-01-09.