N.D.C.C. § 57-61-03 — Powers of state tax commissioner

The state tax commissioner has the power to require any person engaged in such
production, and the agent or employee of such person, or purchaser of such coal or commercial
leonardite, or the owner of any royalty interest therein, to furnish any additional information the
tax commissioner deems necessary for the purpose of correctly computing the amount of said
tax; to examine the books, records, and files of such person; to conduct hearings and compel
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the attendance of witnesses, the production of books, records, and papers of any person; and to
make any investigation or hold any inquest deemed necessary to a full and complete disclosure
of the true facts as to the amount of production from any coal or commercial leonardite mine or
of any company or other producer thereof and as to the rendition thereof for taxing purposes.