47.02.160 Audits and Records Requests

The Tribal Council or its authorized representative shall have the authority to conduct audits and internal desk reviews to ascertain that correct volumes of severed minerals arc being reported and that the correct amount of tax is being remitted. During the course of such audits, the taxpayer will be given credit for any tax found to have been overpaid. In exercise of this authority, the Tribal Council or its authorized representative may request records from any entity involved in producing, transporting, treating, marketing, or processing minerals subject to this Code. Additionally, the Tribal Council or its authorized representative may request information maintained by the Bureau of Land Management, the Minerals Management Service, the Bureau of Indian Affairs, the State of North Dakota, or other governmental agencies that may be relevant to compliance with this Code. Retention of records by a taxpayer during the pendency of an audit shall be in accordance with Section 47.02.060(b) of this Code.