§ 7-1-8.1 NMSA 1978

Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative

Known as the Tax Administration Act

The act spans §§ 7–7 (198 sections).

1978 Comp., § 7-1-8.1, as enacted by Laws 2009, ch. 243, § 3.

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.

Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.