N.D. Cent. Code § 26.1-13-35
26.1-13-35. County mutual insurance company - Reports to commissioner
26.1-13-35. County mutual insurance company - Reports to commissioner
Each county mutual insurance company shall file an annual report with the commissioner
no later than March first of each year which must be verified by at least two principal officers of
the company and which must cover the preceding calendar year. The commissioner may
require additional reports as are deemed necessary and appropriate to enable the
commissioner to carry out the commissioner's duties under this chapter. The reports must be on
forms prescribed by the commissioner. The commissioner may also require a company that
operates in more than twenty counties to file audited financial statements as deemed necessary.