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All NM Taxes
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Information Sharing Agreements
The state may enter into information-sharing agreements with tribal governments only to exchange information for use by the state and the Indian nation, tribe or pueblo to administer its respective tax laws and to ensure their proper enforcement.
Section 7-1-8.6 NMSA 1978 authorizes the Department to provide tax information to authorized representatives of Indian nations, tribes, and pueblos whose territories are within the state. There are two conditions: the Indian nation, tribe or pueblo must enter into an information-sharing agreement with the state, and it must enact a confidentiality statute similar to Section 7-1-8 NMSA 1978 and penalty similar to Section 7-1-76 NMSA 1978.