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. ANNOTATIONSThe 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.
New Mexico Legal Code