North Dakota Century Code Title 10. Corporations § 10-06.1-22. Tax commissioner to compare returns and reports

Each year the tax commissioner shall select at random at least five percent of the income tax returns filed by corporations or limited liability companies which report on income from engaging in the business of farming or ranching and shall compare the returns with the annual report required to be filed with the secretary of state by section 10-06.1-17 and section 10-06.1-17.1 and shall forward any apparent violations to the attorney general and the governor.