N.M. Code R. § 3.1.1.10 – Delegation of Authority - General

A. The secretary may delegate authority only when specifically authorized to do so in the Tax Administration Act. Where the words “or secretary's delegate” or “or delegate” do not appear in any section, only the secretary may act.
B. Example: As provided in Subsection 7-1-4B NMSA 1978, the secretary alone is invested with the power to issue subpoenas and summonses. The secretary may not delegate the authority to issue subpoenas and summonses.
[7/19/67, 6/15/85, 11/5/85, 8/15/90, 10/31/96; 3.1.1.10 NMAC - Rn & A, 3 NMAC 1.1.10, 12/29/00]