N.D.C.C. § 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.