A New Mexico tax power of attorney (Form ACD-31102), also known as the “Taxation and Revenue Department Tax Information Authorization,” is a document that allows individuals, businesses, or estates to appoint up to two representatives, typically tax attorneys or accountants, to manage their tax affairs with the New Mexico Taxation and Revenue Department. This form enables these representatives to access tax information, make filings, and handle specific tax matters on behalf of the taxpayer.
For married individuals filing jointly, both must sign the form for shared representation. In the case of businesses or estates, a corporate officer, partner, or fiduciary must sign. Unlike a general or durable power of attorney, this form specifically limits the agent’s authority to tax-related activities, and the principal can restrict these powers to particular tasks within the tax filing process. The form expires 3 years from the date it is signed.
Signing Requirements — Taxpayer.
Law — § 45-5B-216.