Section 7-1-8.1 - Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representativeAn employee of the department may reveal a return or return information:
A. to another employee of the department whose official duties require the return or return information; and B. 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. 1978 Comp., § 7-1-8.1, as enacted by Laws 2009, ch. 243, § 3.