New Mexico Statutes Chapter 7. Taxation § 7-2C-11. Priority of claims

(1) claims of the human services department [health care authority department] resulting from child support enforcement liabilities;

(2) claims of the human services department [health care authority department] resulting from medical support liabilities;

(3) claims resulting from educational loans made under the Educational Assistance Act;  2

(4) claims of the human services department [health care authority department] resulting from temporary assistance for needy families liabilities;

(5) claims of the human services department [health care authority department] resulting from supplemental nutrition assistance program liabilities;

(6) claims of the workforce transition services division of the workforce solutions department arising under the Unemployment Compensation Law;  3

(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;

(11) claims of the workers' compensation administration arising under the Workers' Compensation Act  4 or the Workers' Compensation Administration Act;  5 and

(12) claims from educational loans made by the higher education department.