N.D. Cent. Code § 57-33.2-10
57-33.2-10. Powers of commissioner
57-33.2-10. Powers of commissioner
The commissioner may require any company subject to taxes imposed by this chapter to
furnish any information the commissioner determines necessary to compute correctly the
amount of the tax under this chapter. The commissioner may examine the books, records, and
files of a company. The commissioner may conduct hearings and compel the attendance of
witnesses and the production of books, records, and papers of any company or person and may
make any investigation deemed necessary to obtain a full and complete disclosure of facts
necessary to administer the tax under this chapter.