{"data":{"id":"us-nm/7-1-8.1","jurisdiction":"us-nm","citation":"7-1-8.1","heading":"Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative.","body":"An employee of the department may reveal a return or return information:\nA. to another employee of the department whose official duties require the return or return information; and\nB. to the taxpayer or to the taxpayer's authorized representative; provided, however, that nothing in this section shall be construed to require an employee to testify in a judicial proceeding except as provided in Subsection A of Section 7-1-8.4 NMSA 1978.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"26f3518d6bb767a96428cdd3ae648e96053759fd0b1ce4ad63ed39df545635c5","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-8","next":"us-nm/7-1-8.2"},"notice":"GroundRules: Original legal text. Not legal advice."}