An employee of the department may reveal return information to authorized representatives of an Indian nation, tribe or pueblo, the territory of which is located wholly or partially within New Mexico, pursuant to the terms of a written reciprocal agreement entered into by the department with the Indian nation, tribe or pueblo for the exchange of that information for tax purposes only; provided that the Indian nation, tribe or pueblo has enacted a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978.
§ 7-1-8.6 NMSA 1978
Information that may be revealed to certain tribal governments
Known as the Tax Administration Act
The act spans §§ 7–7 (198 sections).
1978 Comp., § 7-1-8.6, as enacted by Laws 2009, ch. 243, § 8.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.