N.D.C.C. § 57-65-18 — Powers of tax commissioner

The tax commissioner is charged with the administration of this chapter and shall enforce
the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner
may require any person engaged in the production of subsurface minerals or byproducts to
furnish any additional information the tax commissioner determines necessary for the purpose
of correctly computing the amount of potash and byproducts tax. The tax commissioner may
examine the books, records, and files of such person, and conduct hearings and compel the
attendance of witnesses, the production of books, records, and papers of any person, and may
make any investigation or hold any inquest determined necessary to a full and complete
disclosure of the facts as to the amount of production from any potash mining facility, processing
plant, or satellite facility, or of any company or other producer for taxing purposes.