§ RULE 11-502. REQUIRED REPORTS PRIVILEGED BY STATUTE

Codes > New Mexico Rules of Evidence > Article 5 > RULE 11-502.

RULE 11-502. REQUIRED REPORTS PRIVILEGED BY STATUTE

A person, corporation, association or other organization or entity, either public or private, making a return or report required by law to be made has a privilege to refuse to disclose and to prevent any other person from disclosing the return or report, if the law requiring it to be made so provides. A public officer or agency to whom a return or report is required by law to be made has a privilege to refuse to disclose the return or report if the law requiring it to be made so provides. No privilege exists under this rule in actions involving perjury, false statements, fraud in the return or report or other failure to comply with the law in question.