us-nm/stat
NMSA 1978, § 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 against any
refund due an individual pursuant to the Income Tax Act [Chapter 7, Article 2 NMSA
1978].
B.
After claims of the department, claims shall take priority in the following order
before claims of any competing claimant agency:
(1) claims of the human services department [health care authority
department] resulting from child support enforcement liabilities;
(2) claims of the human services department [health care authority
department] resulting from medical support liabilities;
(3) claims resulting from educational loans made under the Educational
Assistance Act [Chapter 21, Article 21A NMSA 1978];
(4) claims of the human services department [health care authority
department] resulting from temporary assistance for needy families liabilities;
(5) claims of the human services department [health care authority
department] resulting from supplemental nutrition assistance program liabilities;
(6) claims of the workforce transition services division of the workforce
solutions department arising under the Unemployment Compensation Law [Chapter 51
NMSA 1978];
(7) claims of a district court for fines, fees or costs owed to that court;
(8) claims of a magistrate court for fines, fees or costs owed to that court;
(9) claims of the Bernalillo county metropolitan court for fines, fees or costs
owed to that court;
(10) claims of a municipal court for fines, fees or costs owed to that court;
(11) claims of the workers' compensation administration arising under the
Workers' Compensation Act [Chapter 52, Article 1 NMSA 1978] or the Workers'
Compensation Administration Act [Chapter 52, Article 5 NMSA 1978]; and
(12) claims from educational loans made by the higher education department.
Source: official text