NMSA 1978, § 7-1-8.5 — 7-1-8.5

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