Section 7-2C-11 - Priority of claims. - New Mexico Statutes

7-2C-11. Priority of claims.

A.     Claims of the department take precedence over the claim of any competing claimant agency, whether the department asserts a claim or sets off an asserted debt under the provisions of the Tax Refund Intercept Program Act or under the provisions of any other law that authorizes the department to apply amounts of tax owed against any refund due an individual pursuant to the Income Tax Act [7-2-1 NMSA 1978].  

B.     After claims of the department, claims shall take priority in the following order before claims of any competing claimant agency: 

(1)     claims of the human services department resulting from child support enforcement liabilities; 

(2)     claims of the human services department resulting from medical support liabilities; 

(3)     claims resulting from educational loans made under the Educational Assistance Act [21-21A-1 NMSA 1978]; 

(4)     claims of the human services department resulting from AFDC liabilities;  

(5)     claims of the human services department resulting from food stamp liabilities; 

(6)     claims of the employment security division of the labor department arising under the Unemployment Compensation Law [51-1-1 NMSA 1978]; 

(7)     claims of a district court for fines, fees or costs owed to that court; 

(8)     claims of a magistrate court for fines, fees or costs owed to that court; 

(9)     claims of the Bernalillo county metropolitan court for fines, fees or costs owed to that court; 

(10)     claims of a municipal court for fines, fees or costs owed to that court; and 

(11)     claims of the workers' compensation administration arising under the Workers' Compensation Act [52-1-1 NMSA 1978] or the Workers' Compensation Administration Act [52-5-1.1 NMSA 1978].