North Dakota Code 57-01-09 – Tax commissioner’s cash change fund authorized
Current as of: 2023 | Check for updates
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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.
Terms Used In North Dakota Code 57-01-09
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37