A. Except as otherwise provided in Subsection C of this section, any 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 taxation and revenue 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 veterans’ services department for the operation, maintenance and improvement of the Vietnam veterans memorial near Angel Fire, New Mexico. In the case of a joint return, both individuals must make such a designation.

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B. The department shall revise the state income tax form to allow the designation of such contributions in the following form:

“Vietnam Veterans Memorial – Check [ ] if you wish to contribute a part or all of your tax refund to the veterans’ services department for the operation, maintenance and improvement of the Vietnam Veterans Memorial near Angel Fire, New Mexico. Enter here $                 the amount of your contribution.”.

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 [N.M. Stat. Ann. Chapter 7, Article 2C], and any designation made under the provisions of this section to such refunds is void.