N.M. Code R. § 3.1.3.8 – State Warrants for Payment of Tax Refunds and Tax Rebates

A. Generally, information contained on a state warrant issued in response to a tax return submitted by a taxpayer, including electronic data processing records relative to the warrant, is confidential information for purposes of Section 7-1-8 NMSA 1978. Warrants issued in response to a claim for a refund, the record of which is required to be available for public inspection under Section 7-1-29 NMSA 1978, are not confidential information.
B. Example: A loan company requests from an employee of the department the mailing address of a taxpayer and the dollar amount of a state warrant which was processed as a refund or rebate from an income tax return. The information requested was derived from information contained in the return of a taxpayer, and it is unlawful for the employee to reveal this information.
[11/5/1985, 8/15/1990, 10/31/1996; 3.1.3.8 NMAC - Rn & A, 3 NMAC 1.3.8, 12/29/2000]