Section 7-2C-12 – Administrative costs; charges appropriated to department.
A. The department shall charge claimant agencies an administrative fee of three percent of the debts for the claimant agencies pursuant to the Tax Refund Intercept Program Act. B. The administrative fee authorized pursuant to Subsection A of this section shall be withheld on all debts set off and collected by the department on or […]
Section 7-2C-13 – Confidentiality; exemption.
A. The information obtained by a claimant agency from the department in accordance with the provisions of the Tax Refund Intercept Program Act shall be confidential and shall be used by the claimant agency only in pursuit of the collection of a debt under the provisions of the Tax Refund Intercept Program Act. Any employee […]
Section 7-2C-14 – Repealed.
ANNOTATIONS Repeals. — Laws 1999, ch. 47, § 9 repealed 7-2C-14 NMSA 1978, as enacted by Laws 1985, ch. 106, § 14, relating to administrative regulations, rulings, instructions and orders for purposes of the Tax Refund Intercept Program Act, effective June 18, 1999. For provisions of the former section, see the 1998 NMSA 1978 on […]
Section 7-2C-8 – Interest becomes obligation of claimant agency.
Once a transfer is made by the department pursuant to Subsection H of Section 7-2C-6 NMSA 1978, notwithstanding any other provision of law to the contrary, the department, except in its capacity as a claimant agency, is not obligated in any manner for the payment of interest to the debtor or to the claimant agency […]
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 […]
Section 7-2C-10 – Final determination and notice of setoff.
A. The determination of the validity and the amount of the setoff asserted or the application of setoff to a refund to which a debtor or spouse asserts entitlement in whole or in part under the provisions of the Tax Refund Intercept Program Act shall be final upon the exhaustion of the administrative or appellate […]
Section 7-2C-11 – Priority of claims.
A. Claims of the department take precedence over the claim of any competing claimant agency, whether the department asserts a claim or sets off an asserted debt under the provisions of the Tax Refund Intercept Program Act or under the provisions of any other law that authorizes the department to apply amounts of tax owed […]
Section 7-2C-2 – Purpose.
A. The purpose of the Tax Refund Intercept Program Act is to comply with state and federal law: (1) by enhancing the enforcement of child support and medical support obligations; (2) to aid collection of outstanding debts owed for: (a) overpayment of public assistance and overissuance of food stamps; (b) overpayment of unemployment compensation benefits […]
Section 7-2C-3 – Definitions.
As used in the Tax Refund Intercept Program Act: A. “claimant agency” means the taxation and revenue department or any of its divisions, the human services department, the workforce transition services division of the workforce solutions department, the higher education department, the workers’ compensation administration, any corporation authorized to be formed under the Educational Assistance […]
Section 7-2C-4 – Remedy additional.
The remedies of a claimant agency under the Tax Refund Intercept Program Act are in addition to and not in substitution for any other remedies available by law. History: Laws 1985, ch. 106, § 4. ANNOTATIONS Effective dates. — Laws 1985, ch. 106 contained no effective date provision, but, pursuant to N.M. Const., art. IV, […]