Short title.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Tax Refund Intercept Program
  5. Short title.

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Chapter 7, Article 2C NMSA 1978 may be cited as the "Tax Refund Intercept Program Act".

History: Laws 1985, ch. 106, § 1; 1993, ch. 30, § 12.

ANNOTATIONS

The 1993 amendment, effective June 18, 1993, substituted "Chapter 7, Article 2C NMSA 1978" for "This act".

Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 608, 610.

85 C.J.S. Taxation § 1763 to 1764.


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