New Mexico Statutes 7-1-8.10. Information that may be revealed to private persons other than the taxpayer
An employee of the department may reveal to:
Terms Used In New Mexico Statutes 7-1-8.10
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
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 N.M. Stat. Ann., 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 [N.M. Stat. Ann. Chapter 7, Article 13], Special Fuels Supplier Tax Act [N.M. Stat. Ann. Chapter 7, Article 16A] or Alternative Fuel Tax Act [N.M. Stat. Ann. Chapter 7, Article 16B], 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 [N.M. Stat. Ann. Chapter 21, Article 21A], 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 [N.M. Stat. Ann. Chapter 59A, Article 23H]; 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.