North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-01-09
Tax commissioner's cash change fund authorized
Official textlegis.nd.gov
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.
Source: view the official PDF
In this chapter (17 sections)
- 57-01-01 · Bond of tax commissioner
- 57-01-02 · Powers and duties
- 57-01-03 · Office of commissioner
- 57-01-04 · Salary
- 57-01-05 · State supervisor of assessments
- 57-01-06 · Sales, market, and productivity study - Contents not to be…
- 57-01-09 · Tax commissioner's cash change fund authorized
- 57-01-10 · Tax manuals - Distribution
- 57-01-12 · Approval of refunds by tax commissioner
- 57-01-12.1 · Application of refunds and credits
- 57-01-12.2 · Minimum refunds and collections
- 57-01-15 · Use of tax information to administer tax laws
- 57-01-15.1 · Tax incentives - State and local tax clearance
- 57-01-16 · Extension of period of time to make assessments
- 57-01-17 · Failure to complete return or supply information
- 57-01-18 · Disclosure of name and address by state tax commissioner
- 57-01-19 · Claim of unconstitutionality - Refund or credit of taxes paid