0001| SENATE BILL 812
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0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003| INTRODUCED BY
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0004| TIMOTHY Z. JENNINGS
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| RELATING TO TAXATION; PERMITTING DISTRICT AND MUNICIPAL COURTS
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0012| TO COLLECT DEBTS OF OUTSTANDING COURT FINES, FEES AND COSTS
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0013| PRIOR TO ISSUANCE OF A STATE INCOME TAX REFUND; AMENDING
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0014| SECTIONS OF THE NMSA 1978.
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0015|
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0016| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0017| Section 1. Section 7-2C-2 NMSA 1978 (being Laws 1985,
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0018| Chapter 106, Section 2, as amended) is amended to read:
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0019| "7-2C-2. PURPOSE.--
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0020| A. The purpose of the Tax Refund Intercept Program
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0021| Act is to comply with federal law:
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0022| (1) by enhancing the enforcement of child
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0023| support and medical support obligations;
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0024| (2) to aid collection of outstanding debts
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0025| owed for overpayment of public assistance and overissuance of
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0001| food stamps and overpayment of unemployment compensation
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0002| benefits and nonpayment of contributions or payments in lieu of
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0003| contributions or other amounts due under the Unemployment
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0004| Compensation Law;
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0005| (3) to promote repayment of educational loans;
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0006| (4) to aid collection of fines, fees and costs
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0007| owed to the district, magistrate and municipal courts; and
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0008| (5) to aid collection of fines, fees and costs
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0009| owed to the Bernalillo county metropolitan court.
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0010| B. Efforts to accomplish the purpose of the Tax
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0011| Refund Intercept Program Act may be enhanced by establishing a
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0012| system to collect debts, in particular, outstanding child
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0013| support obligations, educational loans, amounts due under the
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0014| Unemployment Compensation Law, fines, fees and costs owed to
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0015| the district, magistrate and municipal courts and fines,
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0016| fees and costs owed to the Bernalillo county metropolitan
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0017| court, by setting off the amount of such debts against the
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0018| state income tax refunds due the debtors."
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0019| Section 2. Section 7-2C-11 NMSA 1978 (being Laws 1985,
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0020| Chapter 106, Section 11, as amended) is amended to read:
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0021| "7-2C-11. PRIORITY OF CLAIMS.--
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0022| A. Claims of the department take precedence over
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0023| the claim of any competing claimant agency, whether the
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0024| department asserts a claim or sets off an asserted debt under
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0025| the provisions of the Tax Refund Intercept Program Act or under
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0001| the provisions of any other law [which] that authorizes the
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0002| department to apply amounts of tax owed against any refund due
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0003| an individual pursuant to the Income Tax Act.
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0004| B. After claims of the department, claims shall
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0005| take priority in the following order before claims of any
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0006| competing claimant agency:
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0007| (1) claims of the human services department
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0008| resulting from child support enforcement liabilities;
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0009| (2) claims of the human services department
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0010| resulting from medical support liabilities;
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0011| (3) claims resulting from educational loans
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0012| made under the Educational Assistance Act;
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0013| (4) claims of the human services department
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0014| resulting from AFDC liabilities;
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0015| (5) claims of the human services department
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0016| resulting from food stamp liabilities;
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0017| (6) claims of the employment security division
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0018| of the labor department arising under the Unemployment
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0019| Compensation Law;
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0020| (7) claims of a district court for fines,
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0021| fees or costs owed to that court;
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0022| [(7)] (8) claims of a magistrate court for
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0023| fines, fees or costs owed to that court; [and
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(8)] (9) claims of the Bernalillo county
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0025| metropolitan court for fines, fees or costs owed to that court;
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0001| and
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0002| (10) claims of a municipal court for fines,
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0003| fees or costs owed to that court."
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0004|
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0005|
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0006| FORTY-THIRD LEGISLATURE
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0007| FIRST SESSION, 1997 SB 812/a
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0008|
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0009|
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0010| February 26, 1997
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0011|
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0012| Mr. President:
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0013|
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0014| Your WAYS AND MEANS COMMITTEE, to whom has been
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0015| referred
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0016|
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0017| SENATE BILL 812
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0018|
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0019| has had it under consideration and reports same with
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0020| recommendation that it DO PASS, amended as follows:
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0021|
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0022| 1. On page 2, between lines 17 and 18, insert the following
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0023| new section:
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0024|
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0025| "Section 2. Section 7-2C-3 NMSA 1978 (being Laws 1985,
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0001| Chapter 106, Section 3, as amended by Laws 1994, Chapter 56,
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0002| Section 1 and also by Laws 1994, Chapter 76, Section 2) is
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0003| amended to read:
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0004|
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0005| "7-2C-3. DEFINITIONS.--As used in the Tax Refund Intercept
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0006| Program Act:
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0007|
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0008| A. "claimant agency" means the taxation and revenue
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0009| department or any of its divisions, the human services
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0010| department, the employment security division of the labor
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0011| department, any corporation authorized to be formed under the
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0012| Educational Assistance Act, a district, magistrate or
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0013| municipal court or the Bernalillo county metropolitan court;
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0014|
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0015| B. "debt" means a legally enforceable obligation of an
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0016| employer subject to the Unemployment Compensation Law or an
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0017| individual to pay a liquidated amount of money:
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0018|
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0019| (1) that is equal to or more than one hundred
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0020| dollars ($100);
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0021|
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0022| (2) that is due and owing a claimant agency, which
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0023| a claimant agency is obligated by law to collect or which, in the
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0024| case of an educational loan, a claimant agency has lawfully
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0025| contracted to collect;
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0001|
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0002| (3) that has accrued through contract, tort,
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0003| subrogation or operation of law; and
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0004|
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0005|
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0006| (4) that, in the case of an amount due under the
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0007| Unemployment Compensation Law, has been secured by a warrant of
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0008| levy and lien or, in all other cases, has been reduced to
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0009| judgment;
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0010|
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0011| C. "debtor" means any employer subject to the
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0012| Unemployment Compensation Law or any individual owing a debt;
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0013|
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0014| D. "department" or "division" means, unless the context
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0015| indicates otherwise, the taxation and revenue department, the
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0016| secretary of taxation and revenue or any employee of the
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0017| department exercising authority lawfully delegated to that
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0018| employee by the secretary;
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0019|
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0020| E. "educational loan" means any loan for educational
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0021| purposes owned by a public post-secondary educational institution
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0022| or owned or guaranteed by any corporation authorized to be formed
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0023| under the Educational Assistance Act;
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0024|
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0025| F. "medical support" means amounts owed to the human
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0001| services department pursuant to the provisions of Subsection B of
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0002| Section 40-4C-12 NMSA 1978;
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0003|
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0004| G. "public post-secondary educational institution"
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0005| means a publicly owned or operated institution of higher
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0006| education or other publicly owned or operated post-secondary
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0007| educational facility located within New Mexico;
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0008|
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0009| H. "spouse" means an individual who is or was a spouse
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0010| of the debtor and who has joined with the debtor in filing a
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0011| joint return of income tax pursuant to the provisions of the
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0012| Income Tax Act, which joint return has given rise to a refund
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0013| that may be subject to the provisions of the Tax Refund Intercept
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0014| Program Act; and
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0015|
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0016| I. "refund" means a refund, including any amount of tax
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0017| rebates or credits, under the Income Tax Act that the department
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0018| has determined to be due to an individual.""
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0019|
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0020|
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0021|
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0022|
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0023|
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0024|
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0025| 2. Renumber the succeeding section accordingly.,
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0001|
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0002| and thence referred to the JUDICIARY COMMITTEE.
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0003|
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0004| Respectfully submitted,
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0005|
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0006|
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0007|
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0008|
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0009| __________________________________
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0010| Carlos R. Cisneros, Chairman
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0011|
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0012|
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0013|
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0014| Adopted_______________________ Not
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0015| Adopted_______________________
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0016| (Chief Clerk) (Chief Clerk)
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0017|
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0018|
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0019| Date ________________________
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0020|
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0021|
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0022| The roll call vote was 5 For 0 Against
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0023| Yes: 5
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0024| No: 0
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0025| Excused: Duran, Kidd, Leavell, Wilson
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0001| Absent: None
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0002|
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0003|
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0004|
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0005|
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0006|
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0007| S0812WM1 .117675.1
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0008|
|
0009| FORTY-THIRD LEGISLATURE
|
0010| FIRST SESSION, 1997 SB 812/a
|
0011|
|
0012|
|
0013| February 26, 1997
|
0014|
|
0015| Mr. President:
|
0016|
|
0017| Your WAYS AND MEANS COMMITTEE, to whom has been
|
0018| referred
|
0019|
|
0020| SENATE BILL 812
|
0021|
|
0022| has had it under consideration and reports same with
|
0023| recommendation that it DO PASS, amended as follows:
|
0024|
|
0025| 1. On page 2, between lines 17 and 18, insert the following
|
0001| new section:
|
0002|
|
0003| "Section 2. Section 7-2C-3 NMSA 1978 (being Laws 1985,
|
0004| Chapter 106, Section 3, as amended by Laws 1994, Chapter 56,
|
0005| Section 1 and also by Laws 1994, Chapter 76, Section 2) is
|
0006| amended to read:
|
0007|
|
0008| "7-2C-3. DEFINITIONS.--As used in the Tax Refund Intercept
|
0009| Program Act:
|
0010|
|
0011| A. "claimant agency" means the taxation and revenue
|
0012| department or any of its divisions, the human services
|
0013| department, the employment security division of the labor
|
0014| department, any corporation authorized to be formed under the
|
0015| Educational Assistance Act, a district, magistrate or
|
0016| municipal court or the Bernalillo county metropolitan court;
|
0017|
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0018| B. "debt" means a legally enforceable obligation of an
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0019| employer subject to the Unemployment Compensation Law or an
|
0020| individual to pay a liquidated amount of money:
|
0021|
|
0022| (1) that is equal to or more than one hundred
|
0023| dollars ($100);
|
0024|
|
0025| (2) that is due and owing a claimant agency, which
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0001| a claimant agency is obligated by law to collect or which, in the
|
0002| case of an educational loan, a claimant agency has lawfully
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0003| contracted to collect;
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0004|
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0005| (3) that has accrued through contract, tort,
|
0006| subrogation or operation of law; and
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0007|
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0008|
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0009| (4) that, in the case of an amount due under the
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0010| Unemployment Compensation Law, has been secured by a warrant of
|
0011| levy and lien or, in all other cases, has been reduced to
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0012| judgment;
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0013|
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0014| C. "debtor" means any employer subject to the
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0015| Unemployment Compensation Law or any individual owing a debt;
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0016|
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0017| D. "department" or "division" means, unless the context
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0018| indicates otherwise, the taxation and revenue department, the
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0019| secretary of taxation and revenue or any employee of the
|
0020| department exercising authority lawfully delegated to that
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0021| employee by the secretary;
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0022|
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0023| E. "educational loan" means any loan for educational
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0024| purposes owned by a public post-secondary educational institution
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0025| or owned or guaranteed by any corporation authorized to be formed
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0001| under the Educational Assistance Act;
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0002|
|
0003| F. "medical support" means amounts owed to the human
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0004| services department pursuant to the provisions of Subsection B of
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0005| Section 40-4C-12 NMSA 1978;
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0006|
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0007| G. "public post-secondary educational institution"
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0008| means a publicly owned or operated institution of higher
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0009| education or other publicly owned or operated post-secondary
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0010| educational facility located within New Mexico;
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0011|
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0012| H. "spouse" means an individual who is or was a spouse
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0013| of the debtor and who has joined with the debtor in filing a
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0014| joint return of income tax pursuant to the provisions of the
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0015| Income Tax Act, which joint return has given rise to a refund
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0016| that may be subject to the provisions of the Tax Refund Intercept
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0017| Program Act; and
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0018|
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0019| I. "refund" means a refund, including any amount of tax
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0020| rebates or credits, under the Income Tax Act that the department
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0021| has determined to be due to an individual.""
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0022|
|
0023|
|
0024|
|
0025|
|
0001|
|
0002|
|
0003| 2. Renumber the succeeding section accordingly.,
|
0004|
|
0005| and thence referred to the JUDICIARY COMMITTEE.
|
0006|
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0007| Respectfully submitted,
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0008|
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0009|
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0010|
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0011|
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0012| __________________________________
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0013| Carlos R. Cisneros, Chairman
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0014|
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0015|
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0016|
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0017| Adopted_______________________ Not
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0018| Adopted_______________________
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0019| (Chief Clerk) (Chief Clerk)
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0020|
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0021|
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0022| Date ________________________
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0023|
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0024|
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0025| The roll call vote was 5 For 0 Against
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0001| Yes: 5
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0002| No: 0
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0003| Excused: Duran, Kidd, Leavell, Wilson
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0004| Absent: None
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0005|
|
0006|
|
0007|
|
0008|
|
0009|
|
0010| S0812WM1 .117675.1
|
0011|
|
0012| FORTY-THIRD LEGISLATURE
|
0013| FIRST SESSION, 1997
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0014|
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0015|
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0016| March 5, 1997
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0017|
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0018| Mr. President:
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0019|
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0020| Your JUDICIARY COMMITTEE, to whom has been referred
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0021|
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0022| SENATE BILL 812, as amended
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0023|
|
0024| has had it under consideration and reports same with
|
0025| recommendation that it DO PASS.
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0001|
|
0002| Respectfully submitted,
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0003|
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0004|
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0005|
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0006|
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0007| __________________________________
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0008| Fernando R. Macias, Chairman
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0009|
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0010|
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0011|
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0012| Adopted_______________________ Not
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0013| Adopted_______________________
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0014| (Chief Clerk) (Chief Clerk)
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0015|
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0016|
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0017|
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0018| Date ________________________
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0019|
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0020|
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0021| The roll call vote was 6 For 0 Against
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0022| Yes: 6
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0023| No: 0
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0024| Excused: Sanchez, Vernon
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0025| Absent: None
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0001|
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0002|
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0003| S0812JU1
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0004| State of New Mexico
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0005| House of Representatives
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0006|
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0007| FORTY-THIRD LEGISLATURE
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0008| FIRST SESSION, 1997
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0009|
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0010|
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0011| March 21, 1997
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0012|
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0013|
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0014| Mr. Speaker:
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0015|
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0016| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0017| been referred
|
0018|
|
0019| SENATE BILL 812, as amended
|
0020|
|
0021| has had it under consideration and reports same with
|
0022| recommendation that it DO PASS.
|
0023|
|
0024| Respectfully submitted,
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0025|
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0001|
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0002|
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0003|
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0004| Jerry W. Sandel, Chairman
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0005|
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0006|
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0007| Adopted Not Adopted
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0008|
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0009| (Chief Clerk) (Chief Clerk)
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0010|
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0011| Date
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0012|
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0013| The roll call vote was 7 For 0 Against
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0014| Yes: 7
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0015| Excused: Crook, Gonzales, Lovejoy, Lujan, Parsons, Sandoval
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0016| Absent: None
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0017|
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0018|
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0019| G:\BILLTEXT\BILLW_97\S0812
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