North Dakota Century Code Title 57. Taxation § 57-39.2-22. Commissioner may appoint agents and employees--Compensation--Bond

1. The commissioner may appoint such agents, auditors, clerks, and employees as the commissioner deems necessary, fix their salaries and compensation and prescribe their duties and powers, and may remove such persons so appointed.  Each auditor appointed by the commissioner must have had at least three years' experience, or the education equivalent thereof, in the auditing and checking of books of account.

2. All such agents and employees must be allowed such reasonable and other necessary traveling expenses as may be incurred in the performance of their duties not to exceed, however, such amounts as are now or may hereafter be fixed by law.

3. The commissioner may require such of the officers, agents, and employees as the commissioner designates to give bond for the faithful performance of the duties in such sum and such sureties as the commissioner determines and the state shall pay the premiums on such bonds.

4. The commissioner may utilize the office of the treasurer of the various counties in order to administer this chapter and effectuate its purposes and may appoint the treasurers of the various counties as the commissioner's agents to collect any or all of the taxes imposed by this chapter.  No additional compensation may be paid to said treasurer by reason thereof.