New Mexico § 7-1-8.8 - Information that may be revealed to other state and legislative agencies

§ 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; 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 human services 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 human services department [health care authority

department] shall pay the department for expenses incurred by the department to derive

the information requested by the human services department [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;

and (5) return information in accordance with the provisions of the Easy Enrollment Act; 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 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; 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; 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.