SB 116 — ENABLE TRD TO SHARE DATA FOR TAX PROGRAMS

SENATEAN BILLACT 116RELATING 54TO THTAX LEGISLATURE-ADMINISTRATION; STATE OF NEW MEXICO - SECOND SESSION , 2020 INTRODUCED BY Benny Shendo, Jr.

6 8 ENDORSED BY THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE 10 AN ACT RELATING TO TAX ADMINISTRATION;

167 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

e t 17 SECTION 1.

Section 7-1-8.8 NMSA 1978 (being Laws 2019, w l n d 18 Chapter 87, Section 2) is amended to read:

= = 19 "7-1-8.8.

INFORMATION THAT MAY BE REVEALED TO OTHER STATE a l i a e r 20 AGENCIES.--An employee of the department may reveal to:

a t m m 21 A.

a committee of the legislature for a valid d r e 22 legislative purpose, return information concerning any tax or c e s k 23 fee imposed pursuant to the Cigarette Tax Act;

e a n b 24 B.

the attorney general, return information u [ acquired pursuant to the Cigarette Tax Act for purposes of .215933.2SA Section 6-4-13 NMSA 1978 and the master settlement agreement defined in Section 6-4-12 NMSA 1978;

the secretary of human services or the secretary's delegate under a written agreement with the department, the last known address with date of all names SB 116 Page 1 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 5 successor organizational unit;

the department of information technology, by electronic media, a database updated quarterly that contains e e 17 the names, addresses, county of address and taxpayer e e n d 18 identification numbers of New Mexico personal income tax = = l ] 19 filers, but only for the purpose of producing the random jury a l r i 20 list for the selection of petit or grand jurors for the state t e a t courts pursuant to Section 38-5-3 NMSA 1978;

m m 21 e d r e 22 F.

the state courts, the random jury lists produced c e r c 23 by the department of information technology under Subsection E e a n b 24 of this section;

u [ G.

the director of the New Mexico department of .215933.2SA - 2 - 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;

the state racing commission, return information SB 116 Page 2 with respect to the state, municipal and county gross receipts taxes paid by racetracks;

the gaming control board, tax returns of license applicants and their affiliates as provided in 5 Subsection E of Section 60-2E-14 NMSA 1978;

the director of the workers' compensation administration or to the director's representatives authorized e e 17 for this purpose, return information to facilitate the e e n d 18 identification of taxpayers that are delinquent or noncompliant = = l ] 19 in payment of fees required by Section 52-1-9.1 or 52-5-19 NMSA a l r i 20 1978;

t e a t L.

the secretary of workforce solutions or the m m 21 e d r e 22 secretary's delegate, return information for use in enforcement c e r c 23 of unemployment insurance collections pursuant to the terms of e a n b 24 a written reciprocal agreement entered into by the department u [ with the secretary of workforce solutions for exchange of .215933.2SA - 3 - information;

SB 116 Page 3 N.

provided that a person who receives the confidential return information on behalf of the human services department shall not reveal the information and 5 shall be subject to the penalties in Section 7-1-76 NMSA 1978 if the person fails to maintain the confidentiality required:

(1) that return information needed for reports e e 17 required to be made to the federal government concerning the e e n d 18 use of federal funds for low-income working families;

[and ] = = l ] 19 (2) the names and addresses of low-income a l r i 20 taxpayers for the limited purpose of outreach to those t e a t taxpayers;

provided that the human services department shall m m 21 e d r e 22 pay the department for expenses incurred by the department to c e r c 23 derive the information requested by the human services e a n b 24 department if the information requested is not readily u [ available in reports for which the department's information .215933.2SA - 4 - systems are programmed;

the secretary of finance and administration or the secretary's [delegate, aggregate ] designee, return information concerning a SB 116 Page 4 credit pursuant to the Film Production Tax Credit Act;

[and ] Q.

the secretary of economic development or the secretary's [delegate, aggregate ] designee, return information concerning a credit pursuant to the Film Production Tax Credit Act;

5 R.

the secretary of public safety or the secretary's designee, return information concerning the Weight e e 17 Distance Tax Act;

e e n d 18 S.

the secretary of transportation or the = = l ] 19 secretary's designee, return information concerning the Weight a l r i 20 Distance Tax Act;

t e a t T.

the secretary of energy, minerals and natural m m 21 e d r e 22 resources or the secretary's designee, return information c e r c 23 concerning tax credits or deductions for which eligibility is e a n b 24 certified or otherwise determined by the secretary or the u [ secretary's designee;

and .215933.2SA - 5 - U.

-SB 6116 -Page 95 1125 13 15 e e 17 e e n d 18 = = l ] 19 a l r i 20 t e a t m m 21 e d r e 22 c e r c 23 e a n b 24 u [ .215933.2SA