us-nm/stat
NMSA 1978, § 7-1-8.2 — Information required to be revealed
A.
The department shall:
(1) furnish returns and return information required by a provision of the Tax
Administration Act to be made available to the public by the department;
(2) answer all inquiries concerning whether a person is or is not a registered
taxpayer for tax programs that require registration, but nothing in this subsection shall
be construed to allow the department to answer inquiries concerning whether a person
has filed a tax return;
(3) furnish, upon request for inspection by a member of the public pursuant to:
(a) Section 7-1-28 or Section 7-1-29 NMSA 1978, the taxpayer name,
abatement, refund or credit amount, tax program or business tax credit and the date the
abatement, refund or credit was issued; and
(b) Section 7-1-21 NMSA 1978, the installment agreement; and
(4) with respect to the taxes on gasoline and special fuel imposed by the
Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] and the Special Fuels Supplier
Tax Act [Chapter 7, Article 16A NMSA 1978], make available for public inspection at
monthly intervals a report covering the number of gallons of gasoline, ethanol blended
fuels and special fuel received and deducted and the amount of tax paid by each person
required to file a gasoline tax return or special fuel tax return or pay gasoline tax or
special fuel excise tax in the state of New Mexico.
B.
Nothing in this section shall be construed to require the release of information
that would violate an agreement between the state and the federal internal revenue
service for sharing of information or any provision or rule of the federal Internal Revenue
Code to which a state is subject.
Source: official text