Examination or investigation for purposes of an audit

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.