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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 2C - Tax Refund Intercept Program
Section 7-2C-1 - Short title.
Universal Citation: NM Stat § 7-2C-1 (2019)
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.
ANNOTATIONSThe 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.
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