NMSA 1978, § 7-1-8.1 — 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.