Chapter 7, Article 2C NMSA 1978 may be cited as the "Tax Refund Intercept Program Act".
History: Laws 1985, ch. 106, § 1; 1993, ch. 30, § 12.
The 1993 amendment, effective June 18, 1993, substituted "Chapter 7, Article 2C NMSA 1978" for "This act".
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 608, 610.
85 C.J.S. Taxation § 1763 to 1764.
Structure New Mexico Statutes
Article 2C - Tax Refund Intercept Program
Section 7-2C-4 - Remedy additional.
Section 7-2C-5 - Department to aid in collection of debts through setoff.
Section 7-2C-6 - Procedures for setoff; notifications to debtor.
Section 7-2C-7 - Suspense account.
Section 7-2C-8 - Interest becomes obligation of claimant agency.
Section 7-2C-9 - Administrative hearing required of claimant agency; department exempted.
Section 7-2C-10 - Final determination and notice of setoff.
Section 7-2C-11 - Priority of claims.
Section 7-2C-12 - Administrative costs; charges appropriated to department.