N.D. Cent. Code § 57-06-13: General powers of investigation

In any matter material to the valuation, assessment, or taxation of property under this chapter, the tax commissioner may exercise any and all of the powers conferred upon the tax commissioner by law. Every public officer required to do so shall make return to the tax commissioner, in such form as the tax commissioner prescribes, of all information the tax commissioner may call for. The property, records, books, accounts, and papers of any company required to be assessed under this chapter, upon order of the state board of equalization, are subject to visitation and examination by the tax commissioner or by such person as the tax commissioner designates for that purpose.