North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-63-09 — Commissioner to administer chapter
1. The commissioner is charged with the administration of this chapter and shall enforce
the assessment, levy, and collection of assessments imposed under this chapter.
2. For the purpose of ascertaining the correctness of a return or for the purpose of
ascertaining the number of licensed beds of a facility, the commissioner shall examine
or cause to be examined by an agent or representative designated by the
commissioner any books, papers, records, or memoranda; require by subpoena the
attendance and testimony of witnesses; issue and sign subpoenas; administer oaths;
examine witnesses and receive evidence; and compel witnesses to produce for
examination books, papers, records, and documents relating to any matter which the
commissioner has the authority to investigate or determine.
3. If the commissioner finds an officer or manager of a facility has made a fraudulent
return, the costs of a hearing must be assessed to the facility. In all other cases, the
costs must be paid by the state.
4. The fees and mileage to be paid witnesses and assessed as costs must be the same
as prescribed by law in proceedings in the district court of this state in civil cases. All
costs must be assessed in the manner provided by law in proceedings in civil cases.
When the costs are assessed to the facility, the costs must be added to the
assessment charged against the facility and must be collected in the same manner.
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Costs assessed to the state must be certified by the commissioner to the state
treasurer, who shall issue warrants for the amount of the costs.
5. In cases of disobedience to a subpoena, the commissioner may invoke the aid of a
court of competent jurisdiction in requiring the attendance and testimony of witnesses
and production of records, books, papers, and documents. The court may issue an
order requiring the person to appear before the commissioner and give evidence or
produce records, books, papers, and documents. A failure to obey an order of the
court may be punished by the court as contempt.
6. Testimony on hearings before the commissioner may be taken by a deposition as in
civil cases and an individual may be compelled to appear and depose in the same
manner as witnesses may be compelled to appear and testify as provided by this
section.
Source: official text