2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-8.1 Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative.
7-1-8.1. Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative.
An employee of the department may reveal a return or return information:
A. to another employee of the department whose official duties require the return or return information; and
B. to the taxpayer or to the taxpayer's authorized representative; provided, however, that nothing in this section shall be construed to require an employee to testify in a judicial proceeding except as provided in Subsection A of Section 7-1-8.4 NMSA 1978.
History: 1978 Comp., 7-1-8.1, as enacted by Laws 2009, ch. 243, 3.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
