Information that may be revealed to national governments or their agencies.

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  5. Information that may be revealed to national governments or their agencies.

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An employee of the department may reveal return information to:

A. a representative of the secretary of the treasury or the secretary's delegate pursuant to the terms of a reciprocal agreement entered into with the federal government for exchange of the information; and

B. the national tax administration agencies of Mexico and Canada; provided the agency receiving the information has entered into a written agreement with the department to use the information for tax purposes only and is subject to a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978.

History: 1978 Comp., § 7-1-8.5, as enacted by Laws 2009, ch. 243, § 7.

ANNOTATIONS

Effective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 7 effective July 1, 2009.


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