{"data":{"id":"us-nm/7-1-8.5","jurisdiction":"us-nm","citation":"7-1-8.5","heading":"Information that may be revealed to national governments or their agencies.","body":"An employee of the department may reveal return information to:\nA. a representative of the secretary of the treasury or the secretary's delegate pursuant to the terms of a reciprocal agreement entered into with the federal government for exchange of the information; and\nB. the national tax administration agencies of Mexico and Canada; provided the agency receiving the information has entered into a written agreement with the department to use the information for tax purposes only and is subject to a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"531de34f0038e863fb499d1018f79c454b468c92ef908ed502e2f27c454334c0","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-8.4","next":"us-nm/7-1-8.6"},"notice":"GroundRules: Original legal text. Not legal advice."}