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.
§ 7-2C-5 NMSA 1978
Department to aid in collection of debts through setoff
Known as the Tax Refund Intercept Program Act
The act spans §§ 7-2C-1 to 7-2C-9 (14 sections).
Laws 1985, ch. 106, § 5; 1994, ch. 56, § 2.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.