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Current as of January 01, 2024 | Updated by Findlaw Staff
A. The state income tax form shall allow a taxpayer to:
(1) identify whether the taxpayer or members of the taxpayer's household are uninsured;
(2) provide the taxpayer's consent to provide to the department and the exchange:
(a) the taxpayer's insurance-relevant information; and
(b) information on any consent provided by the taxpayer pursuant to this subsection;
(3) provide the taxpayer's consent to enroll:
(a) the taxpayer in medicaid; or
(b) members of the taxpayer's household in medicaid if: 1) coverage by medicaid is available to those household members; and 2) the taxpayer has legal authority to consent to enroll those household members; and
(4) provide information on any consent provided by the taxpayer pursuant to this subsection.
B. The taxation and revenue department shall forward to the department:
(1) the taxpayer's insurance-relevant information if, on the taxpayer's state income tax form, the taxpayer elects to provide the taxpayer's insurance-relevant information to the department and the exchange pursuant to Subsection A of this section; and
(2) information on any consent by a taxpayer provided pursuant to this section if the taxpayer agrees to provide information on that consent to the department and the exchange in accordance with this section.
Cite this article: FindLaw.com - New Mexico Statutes Chapter 59A. Insurance Code § 59A-23H-4. Taxation and revenue department duties; income tax form revision; taxpayer consent - last updated January 01, 2024 | https://codes.findlaw.com/nm/chapter-59a-insurance-code/nm-st-sect-59a-23h-4/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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