N.M. Stat. § 7-2C-9
Administrative hearing required of claimant agency;
department exempted.
A. The claimant agency shall provide notice and opportunity for hearing, consistent
with due process, as required by Subsections F and G of Section 7-2C-6 NMSA 1978.
B. Notwithstanding any other provision of law, the department, except in its capacity
as a claimant agency, is not obligated to grant, and will not grant, a hearing to any
debtor or spouse with respect to any action taken or any issue arising under the
provisions of the Tax Refund Intercept Program Act.