Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 2C - Tax Refund Intercept Program, 7-2C-1 through 7-2C-14. > Section 7-2C-9 - Administrative hearing required of claimant agency; department exempted.

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

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

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.