New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 3 - DISCLOSURE OF TAXPAYER INFORMATION
Section 3.1.3.9 - RECIPROCAL AGREEMENTS WITH OTHER STATES OR TRIBES
Universal Citation: 3 NM Admin Code 3.1.3.9
Current through Register Vol. 35, No. 18, September 24, 2024
The secretary shall retain all reciprocal exchange-of-information agreements between the department and the authorized representatives of other states or of Indian nations, tribes or pueblos which permit designated employees of the department to reveal to the receiving state or Indian nation, tribe or pueblo, for tax purposes only, information contained in the return of a taxpayer or other information about a taxpayer.
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