us-nm/stat
NMSA 1978, § 7-2A-10 — Information returns
A.
Pursuant to regulation, the secretary may require any person doing business in
this state and making payments in the course of business to another person to file
information returns with the department.
B.
The provisions of this section also apply to payments made by the state of New
Mexico, by the governing bodies of any political subdivision of the state of New Mexico,
by any agency, department or instrumentality of the state or of any political subdivision
thereof and, to the extent permitted by law or pursuant to any agreement entered into by
the secretary, to payments made by any other governmental body or by an agency,
department or instrumentality thereof.
Source: official text