N.M. Admin. Code § 3.1.3.9 - RECIPROCAL AGREEMENTS WITH OTHER STATES OR TRIBES

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.

Notes

N.M. Admin. Code § 3.1.3.9

11/5/85, 8/15/90, 10/31/96; 3.1.3.9 NMAC - Rn, 3 NMAC 1.3.9, 12/29/00