N.M. Admin. Code § 5.7.33.7 - DEFINITIONS
A.
"Appellant" means the person submitting a request for
administrative review whose tax refund has been offset, or his or her spouse,
in the administrative review process.
B.
"Debtor" means the person
against whom an educational loan judgment has been obtained as a result of debt
owned and originated by the New Mexico higher education department.
C.
"Department" means the New
Mexico higher education department.
D.
"TRD" means the New Mexico
taxation and revenue department.
Notes
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