NMSA 1978, § 7-1-8.10 — 7-1-8.10

Information that may be revealed to private persons other
than the taxpayer.
An employee of the department may reveal to:

# A.

a transferee, assignee, buyer or lessor of a liquor license, the amount and basis
of an unpaid assessment of tax for which the transferor, assignor, seller or lessee is
liable;

# B.

a purchaser of a business as provided in Sections 7-1-61 through 7-1-63 NMSA
1978, the amount and basis of an unpaid assessment of tax for which the purchaser's
seller is liable;

# C.

a rack operator, importer, blender, distributor or supplier, the identity of a rack
operator, importer, blender, supplier or distributor and the number of gallons reported on
returns required under the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978], Special
Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] or Alternative Fuel Tax Act
[Chapter 7, Article 16B NMSA 1978], but only when it is necessary to enable the
department to carry out its duties under the Gasoline Tax Act, the Special Fuels
Supplier Tax Act or the Alternative Fuel Tax Act;

# D.

a corporation authorized to be formed under the Educational Assistance Act
[Chapter 21, Article 21A NMSA 1978], upon its written request, the last known address
and the date of that address of every person certified to the department as an absent
obligor of an educational debt due and owed to the corporation or that the corporation
has lawfully contracted to collect; this information may only be used by the corporation
and its officers and employees to enforce the educational debt obligation of the absent
obligors; and

# E.

the executive director of the New Mexico health insurance exchange:
(1) insurance-relevant information for which the taxpayer consents to
disclosure in accordance with the provisions of the Easy Enrollment Act [Chapter 59A,
Article 23H NMSA 1978]; and
(2) information on consent that a taxpayer provides on a state income tax
return in accordance with the provisions of the Easy Enrollment Act.