NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
Laws 1985, ch. 106, § 13; 1994, ch. 56, § 9.
Source: official source (NMSA chapter on nmonesource.com)
In this article (14 sections)
- 7-2C-1 · Short title
- 7-2C-2 · Purpose
- 7-2C-3 · Definitions
- 7-2C-4 · Remedy additional
- 7-2C-5 · Department to aid in collection of debts through setoff
- 7-2C-6 · Procedures for setoff; notifications to debtor
- 7-2C-7 · Suspense account
- 7-2C-8 · Interest becomes obligation of claimant agency
- 7-2C-9 · 7-2C-9
- 7-2C-10 · Final determination and notice of setoff
- 7-2C-11 · Priority of claims
- 7-2C-12 · Administrative costs; charges appropriated to department
- 7-2C-13 · Confidentiality; exemption
- 7-2C-14 · Repealed