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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-4

Investigative authority and powers

Official textnmonesource.comlast amended

# 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.

Amendment history

1953 Comp., § 72-13-22, enacted by Laws 1965, ch. 248, § 10; 1971, ch. 276, § 4; 1979, ch. 144, § 4; 1986, ch. 20, § 4. 2005, ch. 108, § 1.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-1 · Short title
  2. 7-1-2 · Applicability
  3. 7-1-2.1 · Repealed
  4. 7-1-2.2 · Repealed
  5. 7-1-3 · Definitions
  6. 7-1-4 · Investigative authority and powers
  7. 7-1-4.1 · New Mexico taxpayer bill of rights created; purpose
  8. 7-1-4.2 · New Mexico taxpayer bill of rights
  9. 7-1-4.3 · New Mexico taxpayer bill of rights; notice to the public
  10. 7-1-4.4 · Notice of potential eligibility required
  11. 7-1-5 · Repealed
  12. 7-1-6 · Receipts; disbursements; funds created
  13. 7-1-6.1 · 7-1-6.1
  14. 7-1-6.2 · Distribution; small cities assistance fund
  15. 7-1-6.3 · Repealed
  16. 7-1-6.4 · Distribution; municipality from gross receipts tax
  17. 7-1-6.5 · Distribution; small counties assistance fund
  18. 7-1-6.6 · Repealed
  19. 7-1-6.7 · Distributions; state aviation fund
  20. 7-1-6.8 · Distribution; motorboat fuel tax fund
  21. 7-1-6.9 · 7-1-6.9
  22. 7-1-6.10 · Distributions; state road fund
  23. 7-1-6.11 · Distributions of cigarette taxes
  24. 7-1-6.12 · 7-1-6.12
  25. 7-1-6.13 · 7-1-6.13
  26. 7-1-6.14 · Repealed
  27. 7-1-6.15 · Adjustments of distributions or transfers
  28. 7-1-6.16 · County equalization distribution
  29. 7-1-6.17 · Repealed
  30. 7-1-6.18 · Distribution; voluntary tax refund contributions
  31. 7-1-6.19 · Distribution; county government road fund created
  32. 7-1-6.20 · 7-1-6.20
  33. 7-1-6.21 · Distribution to oil and gas reclamation fund
  34. 7-1-6.22 · 7-1-6.22
  35. 7-1-6.23 · Distribution to severance tax bonding fund
  36. 7-1-6.24 · Repealed
  37. 7-1-6.25 · 7-1-6.25
  38. 7-1-6.26 · County government road fund; distribution
  39. 7-1-6.27 · Distribution; municipal roads
  40. 7-1-6.28 · 7-1-6.28
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