§ 7-1-8-6

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. History: 1978 Comp., § 7-1-8.6, as enacted by Laws 2009, ch. 243, § 8. ANNOTATIONSEffective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 8 effective July 1, 2009.