{"id":1908,"date":"2020-10-23T10:18:26","date_gmt":"2020-10-23T16:18:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?page_id=1908"},"modified":"2022-03-29T08:09:45","modified_gmt":"2022-03-29T14:09:45","slug":"tax-authorization-procedure","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/tax-authorization-procedure\/","title":{"rendered":"Tax Authorization Procedure"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.7.3&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_end=&#8221;#dedede &#8221; custom_margin=&#8221;0px||||false|false&#8221; 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custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;|4%|20px|4%|false|true&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.10.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>If a Taxpayer would like for an authorized representative to receive a Taxpayer\u2019s return or return information, a complete Tax Information Authorization Tax Disclosure form must be provided to the Taxation and Revenue Department (TRD).<\/h2>\n<p>To obtain authorization, complete form<span> ACD-31102 Tax Information Authorization Tax Disclosure.<\/span><\/p>\n<p>The TRD Secretary or Secretary\u2019s delegate may disclose information that concerns a Taxpayer\u2019s return and return information if TRD is presented with a complete Tax Information Authorization form.<\/p>\n<p>If the TRD Secretary or Secretary\u2019s delegate has reason to question the continued validity of the Tax Information Authorization form, the Secretary or Secretary\u2019s delegate may ask the Taxpayer whether the authorization remains valid.<\/p>\n<p>The Taxpayer may revoke an authorization of a person to be the Taxpayer\u2019s representative by filing a document with TRD so stating.<\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.10.2&#8243; 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The TRD Secretary or Secretary\u2019s delegate may disclose information [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1908","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Authorization Procedure : Tax Professionals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/tax-authorization-procedure\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Authorization Procedure : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"If a Taxpayer would like for an authorized representative to receive a Taxpayer\u2019s return or return information, a complete Tax Information Authorization Tax Disclosure form must be provided to the Taxation and Revenue Department (TRD). 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