NMSA 1978, § 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 [health care authority 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 Act [Chapter 21, Article 21A
NMSA 1978], a district, magistrate or municipal court or the Bernalillo county
metropolitan court;

# B.

"debt" means a legally enforceable obligation of an employer subject to the
Unemployment Compensation Law [Chapter 51 NMSA 1978], the Workers'
Compensation Act [Chapter 52, Article 1 NMSA 1978] and the Workers' Compensation
Administration Act [Chapter 52, Article 5 NMSA 1978], or an individual to pay a
liquidated amount of money that:
(1) is equal to or more than one hundred dollars ($100);
(2) is due and owing a claimant agency, which a claimant agency is obligated
by law to collect or which, in the case of an educational loan, a claimant agency has
lawfully contracted to collect;
(3) has accrued through contract, tort, subrogation or operation of law; and
(4) either:
(a) has been secured by a warrant of levy and lien for amounts due under the
Unemployment Compensation Law or workers' compensation fees due under the
Workers' Compensation Administration Act; or
(b) has been reduced to judgment for all other cases;

# C.

"debtor" means any employer subject to the Unemployment Compensation Law,
the Workers' Compensation Act and the Workers' Compensation Administration Act, or
any individual owing a debt;

# D.

"department" or "division" means, unless the context indicates otherwise, the
taxation and revenue department, the secretary of taxation and revenue or any
employee of the department exercising authority lawfully delegated to that employee by
the secretary;

# E.

"educational loan" means any loan for educational purposes owned by a public
post-secondary educational institution, originated and owned by the higher education
department or owned or guaranteed by any corporation authorized to be formed under
the Educational Assistance Act;

# F.

"medical support" means amounts owed to the human services department
[health care authority department] pursuant to the provisions of Subsection B of Section
40-4C-12 NMSA 1978;

# G.

"public post-secondary educational institution" means a publicly owned or
operated institution of higher education or other publicly owned or operated post-
secondary educational facility located within New Mexico;

# H.

"spouse" means an individual who is or was a spouse of the debtor and who has
joined with the debtor in filing a joint return of income tax pursuant to the provisions of
the Income Tax Act [Chapter 7, Article 2 NMSA 1978], which joint return has given rise
to a refund that may be subject to the provisions of the Tax Refund Intercept Program
Act; and

# I.

"refund" means a refund, including any amount of tax rebates or credits, under
the Income Tax Act or the Corporate Income and Franchise Tax Act [Chapter 7, Article
2A NMSA 1978] that the department has determined to be due to an individual or
corporation.