Section 27-239 - Inspections, investigations and auditsA. The state land commissioner or the commissioner's authorized representative may enter, and the lessee shall maintain access to, the state land held under a mineral lease at reasonable times to inspect the workings, improvements and other facilities used to extract or sever minerals or common variety minerals, as defined in section 27-271, from state lands.B. The commissioner or the commissioner's authorized representative may enter at reasonable times to: 1. Obtain factual data or access to records pertinent to mineral production and required to be kept under the terms of the lease.2. Otherwise ascertain compliance with law and the terms of the lease.C. Inspections, investigations and audits under subsection A shall be on reasonable notice to the lessee unless reasonable grounds exist to believe that notice would frustrate the enforcement of law or the terms of the lease. The commissioner may, and if required by law shall, apply for and obtain warrants for entry and inspection.D. The commissioner may require a lessee to appear at reasonable times and on reasonable notice at the commissioner's office and produce such records and information as are specified in the notice to determine compliance with the terms of the lease.E. The commissioner shall provide to the lessee a written report of each inspection, investigation and audit under this section.F. Tax records and trade secrets, as defined in section 23-401, obtained under this section are confidential.