2019 New Mexico Statutes
Chapter 7 - Taxation
Article 2C - Tax Refund Intercept Program
Section 7-2C-9 - Administrative hearing required of claimant agency; department exempted.
A. The claimant agency shall provide notice and opportunity for hearing, consistent with due process, as required by Subsections F and G of Section 7-2C-6 NMSA 1978.
B. Notwithstanding any other provision of law, the department, except in its capacity as a claimant agency, is not obligated to grant, and will not grant, a hearing to any debtor or spouse with respect to any action taken or any issue arising under the provisions of the Tax Refund Intercept Program Act.
History: Laws 1985, ch. 106, § 9; 1994, ch. 56, § 6.
ANNOTATIONSThe 1994 amendment, effective May 18, 1994, substituted "department" for "division" in the catchline and in Subsection B, and "Section 7-2C-6 NMSA 1978" for "Section 6 of the Tax Refund Intercept Program Act" in Subsection A.
