N.D. Cent. Code § 57-38-56
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 has power to examine, or cause to be examined by any agent or representative designated by the tax commissioner for that purpose, any books, papers, records, or memoranda bearing upon the matters required to be included in any return or report under this chapter, and may require the attendance of the taxpayer or of any other person having knowledge in the premises, and may take testimony and require proof material for the tax commissioner's information. The tax commissioner may prescribe all rules, not inconsistent with the provisions of this chapter, necessary and advisable for its detailed and efficient administration, and may enter into reciprocal agreements with the authorized tax officials of other states to assist in the enforcement of this chapter and to avoid injustice to taxpayers from double taxation.
N.D.C.C. § 57-38-56