A. Except as provided in Subsection C of this section, an individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due to the individual to be paid to the entities or funds as provided in Subsection B of this section. In the case of a joint return, both individuals must make such designation. B. The department shall provide for the state income tax form to allow the designation of such contributions as follows: (1) to the game protection fund; (2) to the energy, minerals and natural resources department for the conservation planting revolving fund for the planting of trees in New Mexico; (3) to the board of regents of New Mexico state university for the New Mexico department of agriculture's healthy soil program; (4) to the veterans' services department for the veterans' state cemetery fund; (5) to the public education department for the substance abuse education fund to provide substance abuse educational programs in New Mexico schools; (6) to the board of regents of the university of New Mexico for the amyotrophic lateral sclerosis research fund for amyotrophic lateral sclerosis (Lou Gehrig's disease) research; (7) to the state parks division of the energy, minerals and natural resources department for the kids in parks education program; (8) to the department of military affairs for assistance to members of the New Mexico national guard and to their families; (9) to the veterans' services department for the operation, maintenance and improvement of the Vietnam veterans memorial near Angel Fire, New Mexico; (10) to the veterans' services department for the veterans' enterprise fund to carry out the programs, duties or services of the veterans' services department; (11) to the higher education department for the lottery tuition fund to provide tuition assistance for New Mexico resident undergraduates; (12) to the New Mexico livestock board for the equine shelter rescue fund; (13) to the aging and long-term services department to enhance or expand senior services through statewide area agencies on aging grant programs, including senior services provided through the north central New Mexico economic development district as the non-metro area agency on aging, the city of Albuquerque/Bernalillo county area agency on aging, the Indian area agency on aging and the Navajo area agency on aging; (14) to the board of veterinary medicine for the animal care and facility fund to carry out the statewide dog and cat spay and neuter program; (15) to the New Mexico mortgage finance authority for the New Mexico housing trust fund for affordable housing programs; and (16) two dollars ($2.00) to a state political party of the individual's choosing that on January 1 of the taxable year for which the return is filed meets the requirements of Subsection A of Section 1-7-2 NMSA 1978. C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978] and any designation made under the provisions of this section to such refunds is void. D. The department shall disregard a direction on a return to make an optional refund contribution if the amount of refund due on the return is determined by the department to be less than the sum of the amounts directed to be contributed. E. Notwithstanding the provisions of Section 7-1-26 NMSA 1978, a taxpayer shall not claim and the department shall not allow a refund with respect to any optional refund contribution that was made by the department at the direction of the taxpayer. History: Laws 1981, ch. 343, § 2; 1987, ch. 277, § 4; 2025, ch. 130, § 48.
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