FORTY-THIRD LEGISLATURE
                        FIRST SESSION, 1997              SB 812/a
  
  
                                                February 26, 1997
  
  Mr. President:
  
      Your WAYS AND MEANS COMMITTEE, to whom has been referred
  
                          SENATE BILL 812
  
  has had it under consideration and reports same with recommendation
  that it DO PASS, amended as follows:
  
      1.  On page 2, between lines 17 and 18, insert the following
  new section:
  
      "Section 2.  Section 7-2C-3 NMSA 1978 (being Laws 1985, Chapter
  106, Section 3, as amended by Laws 1994, Chapter 56, Section 1 and
  also by Laws 1994, Chapter 76, Section 2) is amended to read:
  
      "7-2C-3.  DEFINITIONS.--As used in the Tax Refund Intercept
  Program Act:
  
          A.  "claimant agency" means the taxation and revenue
  department or any of its divisions, the human services department,
  the employment security division of the labor department, any
  corporation authorized to be formed under the Educational Assistance
  Act, 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 or an
  individual to pay a liquidated amount of money:
  
               (1)  that is equal to or more than one hundred dollars
  ($100);
  
               (2)  that is due and owing a claimant agency, which a
  claimant agency is obligated by law to collect or which, in the case
  of an educational loan, a claimant agency has lawfully contracted to
  collect;
  
               (3)  that has accrued through contract, tort,
  subrogation or operation of law; and
  
  
               (4)  that, in the case of an amount due under the 
  Unemployment Compensation Law, has been secured by a warrant of levy
  and lien or, in all other cases, has been reduced to judgment;
  
          C.  "debtor" means any employer subject to the Unemployment
  Compensation Law 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 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 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, 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 that the department has
  determined to be due to an individual.""
  
  
  
  
  
  
      2.  Renumber the succeeding section accordingly.,
  
  and thence referred to the JUDICIARY COMMITTEE. 
               
                               Respectfully submitted,
  
  
  
                               __________________________________
                               Carlos R. Cisneros, Chairman 
  
  
  
  Adopted_______________________   Not Adopted_______________________
            (Chief Clerk)                          (Chief Clerk)
  
  
                    Date ________________________
  
  
  The roll call vote was  5  For  0  Against
          Yes:    5
          No:     0
               Excused:     Duran, Kidd, Leavell, Wilson
          Absent: None
  
  
  
  
  
S0812WM1                                              .117675.1