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

1. Law
2. New Mexico Statutes
3. Taxation
4. Administration
5. 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.

ANNOTATIONS

Effective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 3 effective July 1, 2009.

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