NMSA 1978, § 7-1-8.9 — 7-1-8.9

Information that may be revealed to local governments and
their agencies.

# A.

An employee of the department may reveal to:
(1) the officials or employees of a municipality of this state authorized in a
written request by the municipality for a period specified in the request within the twelve
months preceding the request; provided that the municipality receiving the information
has entered into a written agreement with the department that the information shall be
used for tax purposes only and specifying that the municipality is subject to the
confidentiality provisions of Section 7-1-8 NMSA 1978 and the penalty provisions of
Section 7-1-76 NMSA 1978:
(a) the names, last four digits of the taxpayer identification numbers and
addresses of registered gross receipts taxpayers reporting gross receipts for that
municipality under the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9
NMSA 1978] or a local option gross receipts tax imposed by that municipality. The
department may also reveal the information described in this subparagraph quarterly or
upon such other periodic basis as the secretary and the municipality may agree in
writing;
(b) a range of taxable gross receipts of registered gross receipts paid by
taxpayers from business locations sourced pursuant to Section 7-1-14 NMSA 1978 to
that municipality; provided that authorization from the federal internal revenue service to
reveal such information has been received. The department may also reveal the
information described in this subparagraph quarterly or upon such other periodic basis
as the secretary and the municipality may agree in writing; and
(c) information indicating whether persons shown on a list of businesses
sourced pursuant to Section 7-1-14 NMSA 1978 to that municipality furnished by the
municipality have reported gross receipts to the department but have not reported gross
receipts for that municipality under the Gross Receipts and Compensating Tax Act or a
local option gross receipts tax imposed by that municipality;
(2) the officials or employees of a county of this state authorized in a written
request by the county for a period specified in the request within the twelve months
preceding the request; provided that the county receiving the information has entered
into a written agreement with the department that the information shall be used for tax
purposes only and specifying that the county is subject to the confidentiality provisions
of Section 7-1-8 NMSA 1978 and the penalty provisions of Section 7-1-76 NMSA 1978:
(a) the names, last four digits of the taxpayer identification numbers and
addresses of registered gross receipts taxpayers reporting gross receipts either for that
county in the case of a local option gross receipts tax imposed on a countywide basis or
only for the areas of that county outside of any incorporated municipalities within that
county in the case of a county local option gross receipts tax imposed only in areas of
the county outside of any incorporated municipalities. The department may also reveal
the information described in this subparagraph quarterly or upon such other periodic
basis as the secretary and the county may agree in writing;
(b) a range of taxable gross receipts of registered gross receipts paid by
taxpayers from business locations sourced pursuant to Section 7-1-14 NMSA 1978
either to that county in the case of a local option gross receipts tax imposed on a
countywide basis or only to the areas of that county outside of any incorporated
municipalities within that county in the case of a county local option gross receipts tax
imposed only in areas of the county outside of any incorporated municipalities; provided
that authorization from the federal internal revenue service to reveal such information
has been received. The department may also reveal the information described in this
subparagraph quarterly or upon such other periodic basis as the secretary and the
county may agree in writing;
(c) in the case of a local option gross receipts tax imposed by a county on a
countywide basis, information indicating whether persons shown on a list of businesses
located within the county furnished by the county have reported gross receipts to the
department but have not reported gross receipts for that county under the Gross
Receipts and Compensating Tax Act or a local option gross receipts tax imposed by
that county on a countywide basis; and
(d) in the case of a local option gross receipts tax imposed by a county only
on persons engaging in business sourced pursuant to Section 7-1-14 NMSA 1978 to
that area of the county outside of incorporated municipalities, information indicating
whether persons on a list of businesses located in that county outside of the
incorporated municipalities but within that county furnished by the county have reported
gross receipts to the department but have not reported gross receipts for that county
outside of the incorporated municipalities within that county under the Gross Receipts
and Compensating Tax Act or a local option gross receipts tax imposed by the county
only on persons engaging in business sourced to that county outside of the incorporated
municipalities; and
(3) officials or employees of a municipality or county of this state, authorized
in a written request of the municipality or county, for purposes of inspection, the records
of the department pertaining to an increase or decrease to a distribution or transfer
made pursuant to Section 7-1-6.15 NMSA 1978 for the purpose of reviewing the basis
for the increase or decrease; provided that the municipality or county receiving the
information has entered into a written agreement with the department that the
information shall be used for tax purposes only and specifying that the municipality or
county is subject to the confidentiality provisions of Section 7-1-8 NMSA 1978 and the
penalty provisions of Section 7-1-76 NMSA 1978. The authorized officials or employees
may only reveal the information provided in this paragraph to another authorized official
or employee, to an employee of the department, or a district court, an appellate court or
a federal court in a proceeding relating to a disputed distribution and in which both the
state and the municipality or county are parties.

# B.

The department shall require that a municipal or county official or employee
satisfactorily complete appropriate training on protecting confidential information prior to
receiving the information pursuant to Subsection A of this section.