NMSA 1978, § 7-1-8.6 — 7-1-8.6

Information that may be revealed to certain tribal
governments.
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.