New Mexico Statutes Chapter 7. Taxation § 7-2C-3. Definitions

A. “claimant agency” means the taxation and revenue department or any of its divisions, the human services department [health care authority department], the workforce transition services division of the workforce solutions department, the higher education department, the workers' compensation administration, any corporation authorized to be formed under the Educational Assistance Act,  1 a district, magistrate or municipal court or the Bernalillo county metropolitan court;

B. “debt” means a legally enforceable obligation of an employer subject to the Unemployment Compensation Law,  2 the Workers' Compensation Act  3 and the Workers' Compensation Administration Act,  4 or an individual to pay a liquidated amount of money that:

C. “debtor” means any employer subject to the Unemployment Compensation Law, the Workers' Compensation Act and the Workers' Compensation Administration Act, or any individual owing a debt;

D. “department” or “division” means, unless the context indicates otherwise, the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

E. “educational loan” means any loan for educational purposes owned by a public post-secondary educational institution, originated and owned by the higher education department or owned or guaranteed by any corporation authorized to be formed under the Educational Assistance Act;

F. “medical support” means amounts owed to the human services department [health care authority department] pursuant to the provisions of Subsection B of Section 40-4C-12 NMSA 1978;

G. “public post-secondary educational institution” means a publicly owned or operated institution of higher education or other publicly owned or operated post-secondary educational facility located within New Mexico;

H. “spouse” means an individual who is or was a spouse of the debtor and who has joined with the debtor in filing a joint return of income tax pursuant to the provisions of the Income Tax Act,  5 which joint return has given rise to a refund that may be subject to the provisions of the Tax Refund Intercept Program Act; and

I. “refund” means a refund, including any amount of tax rebates or credits, under the Income Tax Act or the Corporate Income and Franchise Tax Act  6 that the department has determined to be due to an individual or corporation.