New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 1 - GENERAL PROVISIONS
Section 3.1.1.14 - INFORMATION FROM PERSONS OTHER THAN TAXPAYER
Universal Citation: 3 NM Admin Code 3.1.1.14
Current through Register Vol. 35, No. 18, September 24, 2024
To establish or determine the liability of any taxpayer, to collect any tax or to enforce any statute administered by the department under the Tax Administration Act, the secretary or delegate is authorized to examine and require the production of any pertinent records, books, information or evidence by persons other than taxpayers. Such persons shall include but not be restricted to accountants, banks and financial corporations, lessors, vendors, buyers, corporate officers, corporate stockholders and general and limited partners.
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