A. Any individual whose state income tax liability 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 be paid into the veterans’ state cemetery fund. In the case of a joint return, both individuals must make such designation.

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B. The secretary shall revise the state income tax form to allow the designation by individual taxpayers of such contributions in substantially the following form:

“New Mexico Veterans’ State Cemetery Fund – Check [ ] if you wish to contribute a part or all of your tax refund to the Veterans’ State Cemetery Fund. Enter here $                     the amount of your contribution.”.

C. The provisions of this section do not apply to refund amounts intercepted under the Tax Refund Intercept Program Act [N.M. Stat. Ann. Chapter 7, Article 2C], and any designation under the provisions of this section with respect to such intercepted refunds is void.