us-nm/stat
NMSA 1978, § 7-1-8 — Confidentiality of returns and other information
A.
It is unlawful for any person other than the taxpayer to reveal to any other person
the taxpayer's return or return information, except as provided in Sections 7-1-8.1
through 7-1-8.11 NMSA 1978.
B.
A return or return information revealed under Sections 7-1-8.1 through 7-1-8.11
NMSA 1978:
(1) may only be revealed to a person specifically authorized to receive the
return or return information and the employees, directors, officers and agents of such
person whose official duties or duties in the course of their employment require the
return or return information and to an employee of the department;
(2) may only be revealed for the authorized purpose and only to the extent
necessary to perform that authorized purpose;
(3) shall at all times be protected from being revealed to an unauthorized
person by physical, electronic or any other safeguards specified by directive by the
secretary; and
(4) shall be returned to the secretary or the secretary's delegate or destroyed
as soon as it is no longer required for the authorized purpose.
C.
If any provision of Sections 7-1-8.1 through 7-1-8.11 NMSA 1978 requires that a
return or return information will only be revealed pursuant to a written agreement
between a person and the department, the written agreement shall:
(1) list the name and position of any official or employee of the person to
whom a return or return information is authorized to be revealed under the provision;
(2) describe the specific purpose for which the return or return information is
to be used;
(3) describe the procedures and safeguards the person has in place to ensure
that the requirements of Subsection B of this section are met; and
(4) provide for reimbursement to the department for all costs incurred by the
department in supplying the returns or return information to, and administering the
agreement with, the person.
D.
A return or return information that is lawfully made public by an employee of the
department or any other person, or that is made public by the taxpayer, is not subject to
the provisions of this section once it is made public.
Source: official text