North Dakota Code § 45-22-26

Audit reports and audit of limited liability partnerships receiving state
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subsidies for production of alcohol or methanol for combination with gasoline.
Any limited liability partnership that produces agricultural ethyl alcohol or methanol within 
this state and which receives a production subsidy from the state, whether in the form of 
reduced taxes or otherwise, shall submit an annual audit report, prepared by a certified public 
accountant based on an audit of all records and accounts of the limited liability partnership, to 
the legislative audit and fiscal review committee. The audit must be submitted within ninety days 
of the close of the taxable year of the limited liability partnership. Upon request of the legislative 
audit and fiscal review committee, the state auditor shall conduct an audit of the records and 
accounts of any limited liability partnership required to submit an annual report under this 
section.

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