N.M. Admin. Code § 3.1.5.13

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.1.5.13 - ENFORCEMENT BY SUBPOENA

The secretary may serve or cause to be served a subpoena duces tecum upon a taxpayer or other person having custody of the taxpayer's records and books of account.

11/5/85, 8/15/90, 10/31/96; 3.1.5.13 NMAC - Rn, 3 NMAC 1.5.13, 12/29/00