North Dakota Statutes

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

North Dakota·Title 57 Taxation·Ch. 57-01 Tax Commissioner
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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