New Mexico Statutes 7-1-8.7. Information that may be revealed to other states or multistate administrative bodies
An employee of the department may reveal return information to:
Terms Used In New Mexico Statutes 7-1-8.7
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Statute: A law passed by a legislature.
A. an authorized representative of another state or an authorized representative of a local government of another state who is charged under the laws of that state with the responsibility for administration of that state’s tax laws; provided that the receiving state or local government has entered into a written agreement with the department to use the return information for tax purposes only and that the receiving state has enacted a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 N.M. Stat. Ann. to which the representative is subject;
B. the multistate tax commission, the federation of tax administrators or their authorized representatives; provided that the return information is used for tax purposes only and is revealed by the multistate tax commission or the federation of tax administrators only to states that have met the requirements of Subsection A of this section; and
C. another jurisdiction pursuant to an international fuel tax agreement; provided that the return information is used for tax purposes only.