2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-8.8 - Information that may be revealed to other state and legislative agencies.

An employee of the department may reveal confidential return information to the following agencies; provided that a person who receives the information on behalf of the agency shall be subject to the penalties in Section 7-1-76 NMSA 1978 if the person fails to maintain the confidentiality required:
A. a committee of the legislature for a valid legislative purpose, return information concerning any tax or fee imposed pursuant to the Cigarette Tax Act [Chapter 7, Article 12 NMSA 1978];
B. the attorney general, return information acquired pursuant to the Cigarette Tax Act for purposes of Section 6-4-13 NMSA 1978 and the master settlement agreement defined in Section 6-4-12 NMSA 1978;
C. the commissioner of public lands, return information for use in auditing that pertains to rentals, royalties, fees and other payments due the state under land sale, land lease or other land use contracts;
D. the secretary of human services or the secretary's delegate under a written agreement with the department:
(1) the last known address with date of all names certified to the department as being absent parents of children receiving public financial assistance, but only for the purpose of enforcing the support liability of the absent parents by the child support enforcement division or any successor organizational unit;
(2) return information needed for reports required to be made to the federal government concerning the use of federal funds for low-income working families;
(3) return information of low-income taxpayers for the limited purpose of outreach to those taxpayers; provided that the human services department [health care authority department] shall pay the department for expenses incurred by the department to derive the information requested by the human services department [health care authority department] if the information requested is not readily available in reports for which the department's information systems are programmed;
(4) return information required to administer the Health Care Quality Surcharge Act [7-41-1 to 7-41-8 NMSA 1978]; and
(5) return information in accordance with the provisions of the Easy Enrollment Act [59A-23H-1 to 59A-23H-6 NMSA 1978];
E. the department of information technology, by electronic media, a database updated quarterly that contains the names, addresses, county of address and taxpayer identification numbers of New Mexico personal income tax filers, but only for the purpose of producing the random jury list for the selection of petit or grand jurors for the state courts pursuant to Section 38-5-3 NMSA 1978;
F. the state courts, the random jury lists produced by the department of information technology under Subsection E of this section;
G. the director of the New Mexico department of agriculture or the director's authorized representative, upon request of the director or representative, the names and addresses of all gasoline or special fuel distributors, wholesalers and retailers;
H. the public regulation commission, return information with respect to the Corporate Income and Franchise Tax Act [Chapter 7, Article 2A NMSA 1978] required to enable the commission to carry out its duties;
I. the state racing commission, return information with respect to the state, municipal and county gross receipts taxes paid by racetracks;
J. the gaming control board, tax returns of license applicants and their affiliates as provided in Subsection E of Section 60-2E-14 NMSA 1978;
K. the director of the workers' compensation administration or to the director's representatives authorized for this purpose, return information to facilitate the identification of taxpayers that are delinquent or noncompliant in payment of fees required by Section 52-1-9.1 or 52-5-19 NMSA 1978;
L. the secretary of workforce solutions or the secretary's delegate, return information for use in enforcement of unemployment insurance collections pursuant to the terms of a written reciprocal agreement entered into by the department with the secretary of workforce solutions for exchange of information;
M. the New Mexico finance authority, information with respect to the amount of municipal and county gross receipts taxes collected by municipalities and counties pursuant to any local option municipal or county gross receipts taxes imposed, and information with respect to the amount of governmental gross receipts taxes paid by every agency, institution, instrumentality or political subdivision of the state pursuant to Section 7-9-4.3 NMSA 1978;
N. the superintendent of insurance, return information with respect to the premium tax and the health insurance premium surtax;
O. the secretary of finance and administration or the secretary's designee, return information concerning a credit pursuant to the Film Production Tax Credit Act [Chapter 7, Article 2F NMSA 1978];
P. the secretary of economic development or the secretary's designee, return information concerning a credit pursuant to the Film Production Tax Credit Act;
Q. the secretary of public safety or the secretary's designee, return information concerning the Weight Distance Tax Act [Chapter 7, Article 15A NMSA 1978];
R. the secretary of transportation or the secretary's designee, return information concerning the Weight Distance Tax Act;
S. the secretary of energy, minerals and natural resources or the secretary's designee, return information concerning tax credits or deductions for which eligibility is certified or otherwise determined by the secretary or the secretary's designee;
T. the secretary of environment or the secretary's designee, return information concerning tax credits for which eligibility is certified or otherwise determined by the secretary or the secretary's designee; and
U. the secretary of state or the secretary's designee, taxpayer information required to maintain voter registration records and as otherwise provided in the Election Code [Chapter 1 NMSA 1978].
History:
1978 Comp., § 7-1-8.8, as enacted by Laws 2009, ch. 243, § 10; 2015, ch. 30, § 1; 2017, ch. 63, § 19; 2018, ch. 57, § 11; 2019, ch. 87, § 1; repealed and reenacted by Laws 2019, ch. 87, § 2; 2020, ch. 43, § 1; 2022, ch. 33, § 7; 2023, ch. 39, § 90.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law. Laws 2023, ch. 205, § 16 provided that references to the human services department shall be deemed to be references to the health care authority department.
Repeals and reenactments.
— Laws 2019, ch. 87, § 2 repealed and reenacted 7-1-8.8 NMSA 1978, as enacted by Laws 2009, ch. 243, § 10, effective January 1, 2020. For provisions of former section,
see
the 2018 NMSA 1978 on
NMOneSource.com
.
The 2023 amendment,
effective June 16, 2023, provided that the taxation and revenue department may reveal confidential return information to the secretary of state to maintain voter registration records; and added Subsection U.
The 2022 amendment,
effective May 18, 2022, authorized the taxation and revenue department to reveal certain confidential tax return information to certain agencies, provided that a person who receives the information on behalf of the agency is subject to certain penalties if the person fails to maintain the confidentiality required; in the introductory clause, after "may reveal", deleted "to" and added "confidential return information to the following agencies; provided that a person who receives the information on behalf of the agency shall be subject to the penalties in Section 7-1-76 NMSA 1978 if the person fails to maintain the confidentiality required"; in Subsection D, added Paragraphs D(2) through D(5); and deleted former Subsection N and redesignated former Subsections O through U as Subsections N through T, respectively.
Applicability.
— Laws 2022, ch. 33, § 9 provided that the provisions of Laws 2022, ch. 33 apply to taxable years beginning on or after January 1, 2022.
The 2020 amendment,
effective March 4, 2020, provided that an employee of the taxation and revenue department may reveal tax return information required to administer the Health Care Quality Surcharge Act to the secretary of human services, tax return information concerning the Weight Distance Tax Act to the secretary of public safety and the secretary of transportation, and tax return information concerning certain tax credits or deductions to the secretary of energy, minerals and natural resources and secretary of environment; in Subsection N, added Paragraph (3); in Subsections P and Q, after "secretary's", deleted "delegate, aggregate" and added "designee"; and added Subsections R through U.
The 2019 amendment,
(Laws 2019, ch. 87, § 1) effective July 1, 2019, provided that an employee of the taxation and revenue department may reveal information concerning credits pursuant to the Film Production Tax Credit Act to the secretary of finance and administration and the secretary of economic development; and added Subsections O and P.
The 2018 amendment,
effective January 1, 2020, provided that an employee of the taxation and revenue department may reveal return information with respect to the premium tax and the health insurance premium surtax to the superintendent of insurance; and added new Subsection O.
The 2017 amendment,
effective June 16, 2017, authorized the taxation and revenue department to reveal certain tax information to the secretary of human services or the secretary's delegate for limited purposes; and added Subsection N.
The 2015 amendment,
effective July 1, 2015, authorized employees of the taxation and revenue department to provide certain tax-related information to the New Mexico finance authority; and added Subsection M.