NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-2C-11

Priority of claims

Official textnmonesource.comlast amended 201714 subsections

# 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.

Amendment history

Laws 1985, ch. 106, § 11; 1988, ch. 49, § 3; 1991, ch. 184, § 3; 1993, ch. 261, § 4; 1994, ch. 76, § 3; 1997, ch. 210, § 3; 2006, ch. 52, § 4; 2006, ch. 53, § 4; 2017, ch. 82, § 2.

Source: official source (NMSA chapter on nmonesource.com)

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