The office of the tax commissioner must be at the state capitol. The tax commissioner may appoint such deputies, employees, clerks, experts, and other persons as are necessary in maintaining the tax commissioner's office and performing duties for which the legislative assembly may appropriate funds.
N.D. Cent. Code § 57-01-03
Office of commissioner
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.