NMSA 1978, § 7-1-4.4 — Notice of potential eligibility required

The department shall include a notice with an income tax refund or other notice sent
to a taxpayer whose income is within one hundred thirty percent of federal poverty
guidelines as defined by the United States census bureau that the taxpayer may be
eligible for supplemental nutrition assistance program benefits. Included in the notice
shall be general information about those benefits, such as where to apply for those
benefits, based on information received by the department from the health care
authority by January 30 of each calendar year.