us-nm/stat
NMSA 1978, § 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 and nonpayment of
contributions or payments in lieu of contributions or other amounts due under the
Unemployment Compensation Law [Chapter 51 NMSA 1978];
(c) nonpayment of reimbursements owed to the uninsured employers' fund
under the Workers' Compensation Act [Chapter 52, Article 1 NMSA 1978]; and
(d) nonpayment of the workers' compensation fee due under the Workers'
Compensation Administration Act [Chapter 52, Article 5 NMSA 1978];
(3) to promote repayment of educational loans;
(4) to aid collection of fines, fees and costs owed to the district, magistrate
and municipal courts;
(5) to aid collection of fines, fees and costs owed to the Bernalillo county
metropolitan court; and
(6) to aid in the payment to the state investment officer of film production tax
credit amounts owed to the state investment officer due to loans made against the credit
pursuant to Subsection D of Section 7-27-5.26 NMSA 1978.
B.
Efforts to accomplish the purpose of the Tax Refund Intercept Program Act may
be enhanced by establishing a system to collect debts, in particular, outstanding child
support obligations, educational loans, amounts due under the Unemployment
Compensation Law, the Workers' Compensation Act and the Workers' Compensation
Administration Act, fines, fees and costs owed to the district, magistrate and municipal
courts, film production tax credit amounts owed to the state investment officer and fines,
fees and costs owed to the Bernalillo county metropolitan court, by setting off the
amount of such debts against the state income tax refunds or film production tax credit
amounts due the debtors.
Source: official text