s 103
In forceInvestigators may use help and force in exercise of powers
Part 7Investigations
Division 2Investigations under tax laws
Subdivision 6Miscellaneous provisions
103 Investigators may use help and force in exercise of powers
(1)
An investigator may exercise a power under this division with the help that is reasonable in the circumstances.
(2)
Without limiting subsection (1), a person engaged by the commissioner may help the investigator exercise powers under this division.Examples of persons who may help an investigator—
1 locksmith
2 computer technician
(3)
Also, an investigator may exercise a power under this division using the force that is reasonable in the circumstances.
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