us-nm/stat
NMSA 1978, § 7-2C-13 — Confidentiality; exemption
A.
The information obtained by a claimant agency from the department in
accordance with the provisions of the Tax Refund Intercept Program Act shall be
confidential and shall be used by the claimant agency only in pursuit of the collection of
a debt under the provisions of the Tax Refund Intercept Program Act. Any employee or
former employee of a claimant agency who unlawfully discloses any information
obtained from the department is guilty of a misdemeanor and shall, upon conviction, be
fined not more than one thousand dollars ($1,000) or imprisoned not more than one
year or both and shall not be employed by the state for a period of five years after the
date of conviction.
B.
Notwithstanding other provisions of law prohibiting disclosure by the department
of information from a taxpayer's return, the department may provide to a claimant
agency any information deemed necessary by the department to accomplish the
purposes of the Tax Refund Intercept Program Act.
Source: official text