New Mexico Register / Volume XXIX, Issue 18 / September 25, 2018

This is an amendment to 3.1.3 NMAC, Section 13, effective 9/25/2018.

3.1.3.13 AUTHORIZED REPRESENTATIVE

A. The authorization of any person [other than an attorney or accountant licensed to practice in New Mexico or, with respect to income tax only, an enrolled agent] to be a representative of a taxpayer must be in writing, must contain sufficient information for the department to identify the taxpayer and the representative and must be signed by the taxpayer. The authorization must be in a form prescribed by the department, and renewed at an interval set by the department.

B. Upon presentation of a proper authorization from a taxpayer's representative, the secretary or employee may reveal information concerning the taxpayer and the taxpayer's return. If, however, the adversarial position of the representative or some change of circumstance in the relationship between the taxpayer and the taxpayer's authorized representative leads the secretary or employee to question the continued validity of the authorization, the secretary or employee may inquire of the taxpayer whether the authorization remains valid. A taxpayer may revoke an authorization of a person to be the taxpayer's representative by filing a document with the department so stating.

[11/5/85, 8/15/90, 10/31/96; 3.1.3.13 NMAC - Rn & A, 3 NMAC 1.3.13, 12/29/00, 9/25/2018]