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New Mexico · Through 2026-07-01

7-2C-9: Administrative hearing required of claimant agency; department exempted.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 2C Tax Refund Intercept Program

A. The claimant agency shall provide notice and opportunity for hearing, consistent with due process, as required by Subsections F and G of Section 7-2C-6 NMSA 1978.

B. Notwithstanding any other provision of law, the department, except in its capacity as a claimant agency, is not obligated to grant, and will not grant, a hearing to any debtor or spouse with respect to any action taken or any issue arising under the provisions of the Tax Refund Intercept Program Act.

Collected 2026-09-03T15:02:19Z. Source file · JSON

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