New Mexico Statutes

§ 7-2C-11 — Priority of claims

New Mexico § 7-2C-11
JurisdictionNew Mexico
Ch. 7Taxation
Art. 2CTax Refund Intercept Program

This text of New Mexico § 7-2C-11 (Priority of claims) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.M. Stat. Ann. § 7-2C-11 (2026).

Text

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

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Legislative History

Laws 1985, ch. 106, § 11; 1988, ch. 49, § 3; 1991, ch. 184, § 3; 1993, ch. 261,

Nearby Sections

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Bluebook (online)
New Mexico § 7-2C-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-2C-11.