{"data":{"id":"us-nm/7-2c-5","jurisdiction":"us-nm","citation":"7-2C-5","heading":"Department to aid in collection of debts through setoff.","body":"Subject to the limitations contained in the Tax Refund Intercept Program Act, the department, upon request, shall render assistance in the collection of any debt owed to a claimant agency or any debt that a claimant agency is obligated by law to collect. This assistance shall be provided by withholding from any refund due to the debtor pursuant to the Income Tax Act [Chapter 7, Article 2 NMSA 1978] the amount of debt meeting the requirements of the Tax Refund Intercept Program Act and paying over to the claimant agency the amount withheld.","path":["Chapter 7 - Taxation","ARTICLE 2C Tax Refund Intercept Program"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"9bd8ceb74403630675e59e3ec797b9d8063ddaaaa9d45d071cc46acd7df76e8b","source_id":"us-nm","stale":false,"prev":"us-nm/7-2c-4","next":"us-nm/7-2c-6"},"notice":"GroundRules: Original legal text. Not legal advice."}