2019 New Mexico Statutes
Chapter 7 - Taxation
Article 2C - Tax Refund Intercept Program
Section 7-2C-5 - Department to aid in collection of debts through setoff.
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.
ANNOTATIONSThe 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.
