NMSA 1978, § 7-1-8.4 — 7-1-8.4

Information that may be revealed to judicial bodies or with
respect to judicial proceedings or investigations and to
administrative hearings office.
An employee of the department may reveal to:

# A.

a district court, an appellate court or a federal court, a return or return
information:
(1) in response to an order thereof in an action relating to taxes or an action
for tax fraud or any other crime that may involve taxes due to the state and in which the
information sought is about a taxpayer that is party to the action and is material to the
inquiry, in which case only that information may be required to be produced in court and
admitted in evidence subject to court order protecting the confidentiality of the
information and no more;
(2) in an action in which the department is attempting to enforce an act with
which the department is charged or to collect a tax; or
(3) in any matter in which the department is a party and the taxpayer has put
the taxpayer's own liability for taxes at issue, in which case only that information
regarding the taxpayer that is party to the action may be produced, but this shall not
prevent revelation of department policy or interpretation of law arising from
circumstances of a taxpayer that is not a party;

# B.

the Bernalillo county metropolitan court, upon that court's request, the last known
address and the date of that address for every person the court certifies to the
department as a person who owes fines, fees or costs to the court or who has failed to
appear pursuant to a court order or a promise to appear;

# C.

a magistrate court, upon the magistrate court's request, the last known address
and the date of that address for every person the court certifies to the department as a
person who owes fines, fees or costs to the court or who has failed to appear pursuant
to a court order or a promise to appear;

# D.

a district attorney, a state district court grand jury or federal grand jury,
information for an investigation of or proceeding related to an alleged criminal violation
of the tax laws;

# E.

a third party subject to a subpoena or levy issued pursuant to the provisions of
the Tax Administration Act, the identity of the taxpayer involved, the taxes or tax acts
involved and the nature of the proceeding; and

# F.

the administrative hearings office, information in relation to a protest or other
hearing, in which case only that information regarding the taxpayer that is a party to the
action may be produced, but this shall not prevent revelation of department policy or
interpretation of law arising from circumstances of a taxpayer that is not a party. The
office shall maintain confidentiality regarding taxpayer information as required by the
provisions of Section 7-1-8 NMSA 1978.