A. It is unlawful for any person other than the taxpayer to reveal to any other person the taxpayer’s return or return information, except as provided in Sections 7-1-8.1 through 7-1-8.11 N.M. Stat. Ann..

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B. A return or return information revealed under Sections 7-1-8.1 through 7-1-8.11 N.M. Stat. Ann.:

(1)     may only be revealed to a person specifically authorized to receive the return or return information and the employees, directors, officers and agents of such person whose official duties or duties in the course of their employment require the return or return information and to an employee of the department;

(2)     may only be revealed for the authorized purpose and only to the extent necessary to perform that authorized purpose;

(3)     shall at all times be protected from being revealed to an unauthorized person by physical, electronic or any other safeguards specified by directive by the secretary; and

(4)     shall be returned to the secretary or the secretary’s delegate or destroyed as soon as it is no longer required for the authorized purpose.

C. If any provision of Sections 7-1-8.1 through 7-1-8.11 N.M. Stat. Ann. requires that a return or return information will only be revealed pursuant to a written agreement between a person and the department, the written agreement shall:

(1)     list the name and position of any official or employee of the person to whom a return or return information is authorized to be revealed under the provision;

(2)     describe the specific purpose for which the return or return information is to be used;

(3)     describe the procedures and safeguards the person has in place to ensure that the requirements of Subsection B of this section are met; and

(4)     provide for reimbursement to the department for all costs incurred by the department in supplying the returns or return information to, and administering the agreement with, the person.

D. A return or return information that is lawfully made public by an employee of the department or any other person, or that is made public by the taxpayer, is not subject to the provisions of this section once it is made public.