North Dakota Century Code Title 57. Taxation § 57-39.4-02. State level administration

1. Each member state shall provide state level administration of sales and use taxes subject to the agreement. The state level administration may be performed by a member state's tax commission, department of revenue, or any other single entity designated by state law. Sellers and purchasers are only required to register with, file returns with, and remit funds to the state level authority. The state level authority of a member state shall provide for collection of any local taxes and distribution of them to the appropriate taxing jurisdictions. The state level authority shall conduct, or others may be authorized to conduct on its behalf, subject to the provisions of subsection 2, all audits of the sellers and purchasers for that state's tax and the tax of its local jurisdictions. Except as provided in this chapter local jurisdictions shall not conduct independent sales or use tax audits of sellers and purchasers.

2. If authorized by statute, nothing in this section prohibits the state level authority from authorizing audits of taxpayers to be conducted or performed by others on behalf of the state level authority provided: