7-1-8.10. Information that may be revealed to private persons other
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/nm/chapter-7-taxation/article-1-administration/7-1-8-10·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
History: 1978 Comp., § 7-1-8.10, as enacted by Laws 2009, ch. 243, § 12; 2022, ch. 33, § 8.