us-nm/stat
NMSA 1978, § 7-1-4 — Investigative authority and powers
A.
For the purpose of establishing or determining the extent of the liability of any
person for any tax, for the purpose of collecting any tax, for the purpose of enforcing
any statute administered under the provisions of the Tax Administration Act or for the
purpose of investigating possible criminal violations of the revenue laws of this state,
including fraud or other crimes that may affect the taxes due to the state, the secretary
or the secretary's delegate is authorized to examine equipment and to examine and
require the production of any pertinent records, books, information or evidence, to
require the presence of any person and to require that person to testify under oath
concerning the subject matter of the inquiry and to make a permanent record of the
proceedings.
B.
As a means for accomplishing the matters referred to in Subsection A of this
section, the secretary is hereby invested with the power to issue subpoenas and
summonses. In no case shall a subpoena or summons be made returnable less than
ten days from the date of service.
C.
Any subpoena or summons issued by the secretary shall state with reasonable
certainty the nature of the evidence required to be produced, the time and place of the
hearing, the nature of the inquiry or investigation and the consequences of failure to
obey the subpoena or summons; shall bear the seal of the department; and shall be
attested by the secretary.
D.
After service of a subpoena or summons upon the person, if any person neglects
or refuses to appear in response to the summons or neglects or refuses to produce
records or other evidence or to allow the inspection of equipment in response to the
subpoena or neglects or refuses to give testimony as required, the department may
invoke the aid of the court in the enforcement of the subpoena or summons. In
appropriate cases, the court shall issue its order requiring the person to appear and
testify or produce books or records and may, upon failure of the person to comply with
the order, punish the person for contempt.
E.
If a person, the extent of whose tax liability is being established, or that person's
agent, nominee or other person acting under the direction or control of that person, files
an action with the court to quash a subpoena or summons issued by that court pursuant
to this section, the running of the period of limitations pursuant to Sections 7-1-18 and
7-1-19 NMSA 1978 or Section 30-1-8 NMSA 1978 with respect to the tax liability under
investigation shall be suspended for the period during which a proceeding and related
appeals regarding the enforcement of the subpoena or summons is pending.
Source: official text