State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-2 > Section-7-2-30-27-2-30.2. Optional designation of tax refund contribution; energy, minerals and natural resources department; state parks division.
A. Except as otherwise provided in Subsection C of this section, an individual whose state income tax liability after application of allowable credits and tax rebates in a year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate a portion of the income tax refund due to the individual to be paid to the state parks division of the energy, minerals and natural resources department for the kids in parks education program. In the case of a joint return, both individuals must make such designation.
B. The department shall revise the state income tax form to allow the designation of such contributions in the following form:
"State Parks Division
