Section 76-21-18 - Records of person required to pay assessment.

76-21-18. Records of person required to pay assessment.

Each person required to pay an assessment on a commodity under the Agricultural Commodity Commission Act [76-21-1 to 76-21-22 NMSA 1978] 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.