1. A. “Appellant” means the person submitting a request for administrative review whose tax refund has been offset, or his or her spouse, in the administrative review process.
2. B. “Debtor” means the person against whom an educational loan judgment has been obtained as a result of debt owned and originated by the New Mexico higher education department.
3. C. “Department” means the New Mexico higher education department.
4. D. “TRD” means the New Mexico taxation and revenue department.

[5.7.33.7 NMAC, N, 10/31/2017]