NMSA 1978, § 7-1-79 — Enforcement officials

Every individual to whom the secretary delegates the function of enforcing any of the
provisions of the Tax Administration Act:

# A.

shall be furnished with credentials identifying the secretary's delegate; and

# B.

may request the assistance of any sheriff or deputy sheriff or of the state police in
order to perform the delegate's duties, which assistance shall be afforded in appropriate
circumstances.