A New Mexico tax power of attorney (Form ACD-31102) is a form that gives a taxpayer authority to select up to two (2) representatives the power to handle tax matters on their behalf before the New Mexico Taxation and Revenue Department (TRD). Any individual, business, or estate may appoint a representative using this form. Married individuals who filed a joint return that wishes for the TRD to disclose tax information to their shared representative must both sign this form. Any business or estate using this form must have it signed by a corporate officer, partner, or fiduciary.
Signing requirements – Taxpayer(s)
Statute – § 45-5B-216