N.M. Stat. § 59A-6-8
Superintendent shall provide information to the taxation
and revenue department necessary to administer the Insurance
Premium Tax Act.
The superintendent shall provide to the taxation and revenue department information
regarding an insurer or plan subject to the Insurance Premium Tax Act [7-40-1 to 7-40-
10 NMSA 1978] that is necessary to that department to administer the provisions of the
Insurance Premium Tax Act.