Each person required to pay an assessment on a commodity under the Agricultural Commodity Commission Act shall keep records sufficient to enable the commission to determine by inspection and audit the accuracy of assessments paid or due to the commission and of reports made or due to the commission. The commission or any person authorized by the commission may inspect and audit these records.
History: Laws 1983, ch. 231, ยง 18.
Structure New Mexico Statutes
Article 21 - Agricultural Commodity Commissions
Section 76-21-1 - Short title.
Section 76-21-2 - Definitions.
Section 76-21-3 - Petition for establishment of commission for a particular commodity.
Section 76-21-4 - Petition filing fee.
Section 76-21-5 - Hearings regarding establishment of commodity commission; notice of hearings.
Section 76-21-6 - Determination by director regarding need for commodity commission.
Section 76-21-8 - Creation of commission.
Section 76-21-9 - Election of members of commission; number of producers and handlers.
Section 76-21-10 - Ex officio member of commission.
Section 76-21-11 - Qualifications of members.
Section 76-21-12 - Removal of members.
Section 76-21-13 - Commission organization; meetings.
Section 76-21-14 - Authority of commission generally.
Section 76-21-15 - Levy of assessment on commodity sales.
Section 76-21-17 - First purchaser of commodity to make reports and pay assessment.
Section 76-21-18 - Records of person required to pay assessment.
Section 76-21-19 - Records and accounts of commission.
Section 76-21-20 - Referendum on continuance of commission.
Section 76-21-21 - Disposition of funds.
Section 76-21-22 - Public Purchases Act; Personnel Act; exemption; Tort Claims Act.