N.M. Stat. § 7-1-8.3
This is the official text of N.M. Stat. § 7-1-8.3, part of New Mexico’s Stat — part of the compiled statutory law of New Mexico, published by the state as "Stat." Browse the sections below, each linked to its official government source.
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§ 7-1-8.3. Information that may be revealed to public
Official statutory text
An employee of the department may reveal:
A. information obtained through the administration of a law not subject to administration and enforcement under the provisions of the Tax Administration Act to the extent that revealing that information is not otherwise prohibited by law;
B. return information with respect to the taxes or tax acts administered pursuant to Subsection B of Section 7-1-2 NMSA 1978 , except that:
(1) return information for or relating to a period prior to July 1, 1985 with respect to the Resources Excise Tax Act 1 and the Severance Tax Act 2 may be revealed only to a committee of the legislature for a valid legislative purpose;
(2) except as provided in Paragraph (3) of this subsection, contracts and other agreements between the taxpayer and other parties and the proprietary information contained in those contracts and agreements shall not be revealed without the consent of all parties to the contract or agreement; and
(3) audit workpapers and the proprietary information contained in the workpapers shall not be revealed except to:
(a) the bureau of safety and environmental enforcement of the United States department of the interior, if production occurred on federal land;
(b) a person having a legal interest in the property that is subject to the audit;
(c) a purchaser of products severed from a property subject to the audit; or
(d) the authorized representative of any of the persons in Subparagraphs (a) through (c) of this paragraph. This paragraph does not prohibit the revelation of proprietary information contained in the workpapers that is also available from returns or from other sources not subject to the provisions of Section 7-1-8 NMSA 1978;
C. return information with respect to the taxes, surtaxes, advance payments or tax acts administered pursuant to Subsection C of Section 7-1-2 NMSA 1978;
D. a decision and order made by a hearing officer pursuant to the provisions of the Administrative Hearings Office Act 3 with respect to a protest filed with the secretary on or after July 1, 1993;
E. any written ruling on questions of evidence or procedure made by a hearing officer pursuant to the provisions of the Administrative Hearings Office Act; provided that the name and identification number of the taxpayer requesting the ruling shall not be revealed; and
F. return information included in a notice of lien or release or extinguishment of lien.
A. information obtained through the administration of a law not subject to administration and enforcement under the provisions of the Tax Administration Act to the extent that revealing that information is not otherwise prohibited by law;
B. return information with respect to the taxes or tax acts administered pursuant to Subsection B of Section 7-1-2 NMSA 1978 , except that:
(1) return information for or relating to a period prior to July 1, 1985 with respect to the Resources Excise Tax Act 1 and the Severance Tax Act 2 may be revealed only to a committee of the legislature for a valid legislative purpose;
(2) except as provided in Paragraph (3) of this subsection, contracts and other agreements between the taxpayer and other parties and the proprietary information contained in those contracts and agreements shall not be revealed without the consent of all parties to the contract or agreement; and
(3) audit workpapers and the proprietary information contained in the workpapers shall not be revealed except to:
(a) the bureau of safety and environmental enforcement of the United States department of the interior, if production occurred on federal land;
(b) a person having a legal interest in the property that is subject to the audit;
(c) a purchaser of products severed from a property subject to the audit; or
(d) the authorized representative of any of the persons in Subparagraphs (a) through (c) of this paragraph. This paragraph does not prohibit the revelation of proprietary information contained in the workpapers that is also available from returns or from other sources not subject to the provisions of Section 7-1-8 NMSA 1978;
C. return information with respect to the taxes, surtaxes, advance payments or tax acts administered pursuant to Subsection C of Section 7-1-2 NMSA 1978;
D. a decision and order made by a hearing officer pursuant to the provisions of the Administrative Hearings Office Act 3 with respect to a protest filed with the secretary on or after July 1, 1993;
E. any written ruling on questions of evidence or procedure made by a hearing officer pursuant to the provisions of the Administrative Hearings Office Act; provided that the name and identification number of the taxpayer requesting the ruling shall not be revealed; and
F. return information included in a notice of lien or release or extinguishment of lien.
Status: in_force
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