N.D. Cent. Code § 57-65-18
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.
N.D.C.C. § 57-65-18