NMSA 1978, § 7-1-8.11 — 7-1-8.11

Information that may be revealed to a water and sanitation
district.

# A.

An employee of the department may reveal to the officials and employees of a
water and sanitation district of this state that has in effect a water and sanitation gross
receipts tax imposed by the water and sanitation district upon its request for a period
specified by that water and sanitation district within the twelve months preceding the
request for the information by those officials and employees:
(1) the names, taxpayer identification numbers and addresses of registered
gross receipts taxpayers reporting gross receipts for that water and sanitation district;
the department may also release the information described in this paragraph quarterly
or upon any other periodic basis to which the secretary and the district agree; and
(2) information indicating whether the persons shown on a list of businesses
within the water and sanitation district have reported gross receipts to the department
but have not reported gross receipts for that water and sanitation district.

# B.

The officials and employees of water and sanitation districts receiving information
as provided in this section shall be subject to the confidentiality provisions of Section 7-
1-8 NMSA 1978 and the penalty provisions of Section 7-1-76 NMSA 1978.