NDAC 81-01.1-01-03
Examination or investigation for purposes of an audit
Cite as N.D. Admin. Code ยง 81-01.1-01-03
In order to determine the accuracy of a tax return, the correct tax liability, or whether a filing
requirement exists, the tax commissioner may investigate or examine the taxpayer's records as defined
in subsection 1 of section 81-01.1-04-03, any other pertinent documents, tangible personal property,
equipment, computer systems, business facilities, plants, and shops.
A taxpayer must make all items and places available to the tax commissioner upon request. The
tax commissioner may require the taxpayer to be present to answer questions, provide testimony, and
submit proof of material or information examined. The taxpayer must answer all questions to the best of
that taxpayer's information and ability.
An examination or investigation by the tax commissioner may extend to any person having access
to information which may be relevant to an audit of a taxpayer.