N.D. Cent. Code § 57-38-47
If any taxpayer fails to file a return within sixty days after the time prescribed in this chapter and refuses to file such return within thirty days after having been notified by the tax commissioner to do so, any judge of the district court, upon petition of the tax commissioner, shall issue a writ of mandamus requiring such person to file a return. The order or notice upon the petition shall be returnable not more than ten days after the filing of the petition. The petition must be heard and determined on the return day, or on such day thereafter as the court shall fix, having regard to the speediest possible determination of the case consistent with the rights of the parties. The judgment must include costs in favor of the prevailing party. All writs and process may be issued from the clerk's office in any county and, except as aforesaid, must be returnable as the court shall order.
N.D.C.C. § 57-38-47