2021 New Mexico Statutes
Chapter 7 - Taxation
Article 2C - Tax Refund Intercept Program

Section 7-2C-1 - Short title. - Chapter 7, Article 2C NMSA 1978 may be cited as...

Section 7-2C-2 - Purpose. - A. The purpose of the Tax Refund Intercept Program Act...

Section 7-2C-3 - Definitions. - As used in the Tax Refund Intercept Program Act: A....

Section 7-2C-4 - Remedy additional. - The remedies of a claimant agency under the Tax Refund...

Section 7-2C-5 - Department to aid in collection of debts through setoff. - Subject to the limitations contained in the Tax Refund Intercept...

Section 7-2C-6 - Procedures for setoff; notifications to debtor. - A. Each year a claimant agency seeking to collect a...

Section 7-2C-7 - Suspense account. - Upon receipt of money transferred from the department pursuant to...

Section 7-2C-8 - Interest becomes obligation of claimant agency. - Once a transfer is made by the department pursuant to...

Section 7-2C-9 - Administrative hearing required of claimant agency; department exempted. - A. The claimant agency shall provide notice and opportunity for...

Section 7-2C-10 - Final determination and notice of setoff. - A. The determination of the validity and the amount of...

Section 7-2C-11 - Priority of claims. - A. Claims of the department take precedence over the claim...

Section 7-2C-12 - Administrative costs; charges appropriated to department. - A. The department shall charge claimant agencies an administrative fee...

Section 7-2C-13 - Confidentiality; exemption. - A. The information obtained by a claimant agency from the...

Section 7-2C-14 - Repealed. - Repeals. — Laws 1999, ch. 47, § 9 repealed 7-2C-14...