Subject to the limitations contained in the Tax Refund Intercept Program Act, the department, upon request, shall render assistance in the collection of any debt owed to a claimant agency or any debt that a claimant agency is obligated by law to collect. This assistance shall be provided by withholding from any refund due to the debtor pursuant to the Income Tax Act [Chapter 7, Article 2 NMSA 1978] the amount of debt meeting the requirements of the Tax Refund Intercept Program Act and paying over to the claimant agency the amount withheld.
History: Laws 1985, ch. 106, § 5; 1994, ch. 56, § 2.
The 1994 amendment, effective May 18, 1994, substituted "Department" for "Division" in the section heading, and "department" for "division" and "that" for "which" in the first sentence.
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.