NMSA 1978, § 7-1-8.8 — 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 health care authority 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 health care authority department shall
pay the department for expenses incurred by the department to derive the information
requested by the 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 the Health Care Delivery and Access
Act [24A-8-1 to 24A-8-7 NMSA 1978]; and
(5) return information in accordance with the provisions of the Easy
Enrollment Act [Chapter 59A, Article 23H 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].