reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-8.1 - Voluntary withholding of federal income tax.

A. Every individual filing a new claim for unemployment compensation shall, at the time of filing such claim, be advised in writing that:
(1) unemployment compensation is subject to federal, state and local income tax;
(2) requirements exist pertaining to estimated tax payments;
(3) the individual may elect to have federal income tax deducted and withheld from the individual's unemployment compensation payments at the amount specified in the Internal Revenue Code of 1986; and
(4) the individual is permitted to change a previously elected withholding status one time during each benefit year.
B. Amounts deducted and withheld from unemployment compensation shall remain in the fund until transferred to the federal internal revenue service.
C. The division shall follow all procedures specified by the United States department of labor and the federal internal revenue service pertaining to the deducting and withholding of income tax.
D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations or any other amounts required to be deducted and withheld under the Unemployment Compensation Law.
E. The provisions of this section apply to unemployment compensation payments made after December 31, 1996.
History:
Laws 1996, ch. 33, § 2.
ANNOTATIONS
Cross references.
— For the Internal Revenue Code,
see
26 U.S.C. § 1 et seq..
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-10 - Rate of contribution.

For any contributions assessed against an employer under the provisions of the Unemployment Compensation Law of New Mexico prior to January 1, 1977, the base wage upon which contributions must be paid and the rate of contributions assessable shall be the base wage and rates in effect by law as of the date such contributions became due and payable to the department.
History:
1953 Comp., § 59-9-7.1, enacted by Laws 1977, ch. 320, § 2; 1979, ch. 280, § 17.
ANNOTATIONS
Repeals and reenactments.
— Laws 1977, ch. 320, § 2, repealed former 59-9-7.1, 1953 comp., relating to rate of contribution, and enacted a new 59-9-7.1, 1953 Comp.
Law reviews.
— For comment, "Undocumented Aliens: Education, Employment and Welfare in the United States and in New Mexico," see 9 N.M.L. Rev. 99 (1978-79).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare §§ 152, 195 to 198.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-12 - Penalty; late payment of contributions.

The rate of contribution of an employer shall in no case be raised as a penalty for, or as a result of, the late filing of any notice, report or payment of contributions required under Section 51-1-9 NMSA 1978 or any regulations promulgated thereunder. Effective as to all wages for employment paid on and after July 1, 1965, quarterly wage and contribution reports and contribution payments, if not filed on or before the due date as prescribed by the secretary, shall be subject to the following penalties:
A. if the required report for any calendar quarter is not filed within ten days after due date, a penalty of fifty dollars ($50.00) is to be paid by the employer;
B. if the contributions due on such report are not paid in full within ten days after due date, an additional penalty of five percent but not less than twenty-five dollars ($25.00) is to be paid by the employer on any such contributions remaining unpaid;
C. if any payment required to be made by the Unemployment Compensation Law is attempted to be made by check which is not paid upon presentment, a penalty of twenty-five dollars ($25.00) shall be paid by the employer; and
D. in no case shall any penalty as herein provided or as imposed by this section prior to June 30, 1965 be assessed for any quarter prior to the six completed calendar quarters immediately preceding the quarter in which the employer shall be determined subject to the Unemployment Compensation Law; and in no case shall a penalty for late reporting or late payment of contribution be imposed if, in the opinion of the secretary, an employer's late reporting, late payment of contribution, or both, was occasioned by circumstances beyond the control of the employer, who in good faith exercised reasonable diligence in an effort to comply with the reporting and contribution payment provisions of the Unemployment Compensation Law.
History:
1953 Comp., § 59-9-7.3, enacted by Laws 1965, ch. 192, § 1; 1979, ch. 280, § 19; 1981, ch. 354, § 7; 1991, ch. 122, § 7.
ANNOTATIONS
Repeals and reenactments.
— Laws 1965, ch. 192, § 1, repealed former 59-9-7.3, 1953 Comp., relating to penalty and late payment of contribution, and enacted a new 59-9-7.3, 1953 Comp.
The 1991 amendment,
effective April 3, 1991, substituted "fifty dollars ($50.00)" for "five dollars ($5.00)" in Subsection A; substituted "twenty-five dollars ($25.00)" for "five dollars ($5.00)" in Subsection B; inserted present Subsection C; redesignated former Subsection C as present Subsection D; and made a related stylistic change.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare § 205.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-14 - Financing benefits paid to employees of governmental entities.

A. State agencies shall make payments in lieu of contributions in accordance with the provisions of Sections 51-1-15 and 51-1-45 NMSA 1978.
B. Local public bodies shall finance benefits paid to an individual based on services performed in their employ by:
(1) participating in the local public body compensation reserve fund;
(2) paying contributions to the department; or
(3) making an election to become liable for payments in lieu of contributions in accordance with the provisions of Subsection B or E of Section 51-1-13 NMSA 1978.
History:
1953 Comp., § 59-9-7.5, enacted by Laws 1977, ch. 227, § 1; 1979, ch. 280, § 21.
ANNOTATIONS
Cross references.
— For applicability of act,
see
51-1-47 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare §§ 183, 212.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-16 - Financing benefits to employees of local public bodies not participating in the local public body unemployment compensation reserve fund.

A. Any local public body may elect to make payments in lieu of contributions by paying to the department in accordance with the provisions of the Unemployment Compensation Law for the unemployment fund an amount equal to the amount of regular benefits and extended benefits paid that is attributable to service in the employ of such local public body to individuals for weeks of unemployment.
B. Any local public body electing to make payments in lieu of contributions shall be:
(1) subject to the provisions of Subsections B and E of Section 51-1-13 NMSA 1978 governing the payment of contributions and formation of group accounts by nonprofit organizations; and
(2) required to make an election to become liable for payments in lieu of contributions for a period of not less than two taxable years by filing a written notice of its election with the department.
C. Payments made by any local public body under the provisions of this section shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the local public body.
D. The secretary shall have the authority, in accordance with established principles of law, to determine what constitutes a separate local public body for the purposes of this section.
E. Local public bodies electing to make payments in lieu of contributions through a group account, pursuant to Subsection E of Section 51-1-13 NMSA 1978, may authorize the group agent to invest money deposited in the group account. Money deposited in the group account and any income from such account shall be held in trust and deposited in a segregated account. Money in the account may be invested only in legal investments for the state permanent fund. Money in the account shall be used for the purpose of the account, including but not limited to paying the cost of benefits, penalties and interest and the cost of administering the account.
History:
1953 Comp., § 59-9-7.7, enacted by Laws 1977, ch. 227, § 3; 1978, ch. 131, § 2; 1979, ch. 280, § 23.
ANNOTATIONS
Cross references.
— For applicability of provisions to government entities,
see
51-1-47 NMSA 1978.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-17 - Budgets; governmental entities.

A. The department of finance and administration shall not approve the budget of any governmental entity which has failed to budget sufficient revenues to pay unemployment compensation benefits as required by the Unemployment Compensation Law.
B. The risk management division of the general services department annually on or before April 15 shall prescribe schedules of minimum rates per employee to be budgeted by governmental entities for the succeeding fiscal year. Rate schedules prescribed by the risk management division shall take into account the prior experience of the governmental entity, the amount of reserves the governmental entity has on deposit with the department of finance and administration or in a separate account earmarked for the payment of unemployment compensation claims and, if the governmental entity participates in the state government unemployment compensation reserve fund or the local public body unemployment compensation reserve fund, the balance in the fund.
History:
1953 Comp., § 59-9-7.8, enacted by Laws 1977, ch. 227, § 4; 1978, ch. 131, § 3; 1983, ch. 301, § 79.
ANNOTATIONS
Cross references.
— For applicability of provisions to government entities,
see
51-1-47 NMSA 1978.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-19.1 - Repealed.

History:
Laws 2007, ch. 137, § 4; repealed by Laws 2010, ch. 55, § 6.
ANNOTATIONS
Repeals.
— Laws 2010, ch. 55, § 6 repealed 51-1-19.1 NMSA 1978, as enacted by Laws 2007, ch. 137, § 4, relating to the state unemployment trust fund, effective July 1, 2010. For provisions of former section,
see
the 2009 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-21 - Seal; report.

The department shall adopt an official seal which shall be judicially noticed. Not later than December 1 of each year it shall submit to the governor a report covering the administration and operation of the Unemployment Compensation Law for the preceding fiscal year ending June 30 and make recommendations for amendments to that act as it deems proper. The report shall include a balance sheet of the money in the fund in which there shall be provided, if possible a reserve against liability in future years, to pay benefits in excess of the then current contributions, which reserves shall be set up by the secretary in accordance with accepted actuarial principles on the basis of statistics of employment, business activity and other relevant factors for the longest possible period.
History:
1953 Comp., § 59-9-11, enacted by Laws 1959, ch. 321, § 1; 1969, ch. 215, § 1; 1979, ch. 280, § 26.
ANNOTATIONS
Repeals and reenactments.
— Laws 1959, ch. 321, § 1, repealed 59-9-11, 1953 Comp., relating to employment security commission, and enacted a new 59-9-11, 1953 Comp.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare §§ 213, 214, 268 to 270.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-22 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1979, ch. 280, § 54, repealed 51-1-22 NMSA 1978, relating to regulations and general and special rules of the employment security commission, effective July 1, 1979.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-23 - Publication.

The department shall cause to be printed for distribution to the public the text of the Unemployment Compensation Law, regulations and general rules, annual reports to the governor and any other material deemed proper, and furnish such to any person upon application.
History:
1953 Comp., § 59-9-11.2, enacted by Laws 1959, ch. 321, § 3; 1979, ch. 280, § 27.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-25 - Advisory councils.

The secretary shall appoint a state advisory council composed in each case of men and women and including an equal number of employer and employee representatives who are representative because of their vocation, employment or affiliations, and such members representing the general public as the secretary designates. The council shall aid the department in formulating policies and discussing problems relating to the administration of the Unemployment Compensation Law and in assuring impartiality and freedom from political influence in the solution of such problems. The secretary may also appoint industry or other special councils to perform appropriate services. Council members shall serve without compensation other than for wage loss sustained for attendance at formal meetings of the council or duly constituted committees. Members shall be reimbursed for any travel expense incurred in the same manner as employees of the department.
History:
1953 Comp., § 59-9-11.4, enacted by Laws 1959, ch. 321, § 5; 1979, ch. 280, § 28.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-26 - Employment stabilization.

With the advice and aid of advisory councils, the secretary shall:
A. take appropriate steps to reduce and prevent unemployment;
B. encourage and assist in the adoption of practical methods of vocational training, retraining and vocational guidance;
C. investigate, recommend, advise and assist in the establishment and operation by municipalities, counties, school districts and the state of reserves for public works to be used in times of business depression and unemployment;
D. promote the reemployment of unemployed workers throughout the state in every feasible way; and
E. carry on and publish the results of investigations and research studies.
History:
1953 Comp., § 59-9-11.5, enacted by Laws 1959, ch. 321, § 6; 1979, ch. 280, § 29.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-27 - Records and papers.

Each employing unit shall keep accurate work records for periods of time and containing information prescribed by regulation. The records shall be open to inspection and subject to being copied by the secretary at any reasonable time and as often as necessary. The secretary may require from any employing unit any sworn or unsworn reports with respect to persons employed by it which are deemed necessary for effective administration of the Unemployment Compensation Law.
History:
1953 Comp., § 59-9-11.6, enacted by Laws 1959, ch. 321, § 7; 1979, ch. 280, § 30.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare § 285.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-28 - Oaths and witnesses.

In discharging duties imposed by the Unemployment Compensation Law, [the] board of review or the secretary or his authorized representative has power to administer oaths and affirmations, take depositions, certify to official acts and issue subpoenas to compel attendance of witnesses and production of books, papers, correspondence, memoranda and other records deemed necessary as evidence in connection with a disputed claim or the administration of the Unemployment Compensation Law. Service of subpoenas may be made personally upon the party named therein or, at the option of the secretary, by registered mail with return receipt requested, addressed to the person to be served at his last known address. When service is made by registered mail the subpoena shall be posted not less than ten days prior to the return day. The registry return receipt of a person served by registered mail, accompanied by a certificate or affidavit of the person mailing the subpoena, constitutes proof of service.
History:
1953 Comp., § 59-9-11.7, enacted by Laws 1959, ch. 321, § 8; 1979, ch. 280, § 31.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Law reviews.
— For note, "On Building Better Laws for New Mexico's Environment," see 4 N.M.L. Rev. 105 (1973).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare §§ 279, 286.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-29 - Enforcement of subpoenas; penalty.

In case of contumacy or refusal to obey a subpoena, the district court within the jurisdiction of which the inquiry is carried on or within the jurisdiction of which the person guilty of contumacy or refusal to obey is found, resides or transacts business, upon application by the secretary or his authorized representative, has jurisdiction to issue an order requiring the person to appear before the secretary or his authorized representative to produce evidence if ordered or to give testimony touching the matter under investigation or in question. Failure to obey such order of the court may be punished by the court as contempt. Any person who without just cause fails or refuses to attend and testify, to answer any lawful inquiry or to produce books, papers, correspondence, memoranda and other records, if it is in his power to do so, in obedience to a subpoena of the secretary shall be punished by a fine of not less than two hundred dollars ($200) or by imprisonment for not longer than sixty days, or both. Each day such violation continues is a separate offense.
History:
1953 Comp., § 59-9-11.8, enacted by Laws 1959, ch. 321, § 9; 1979, ch. 280, § 32.
ANNOTATIONS
Law reviews.
— For note, "On Building Better Laws for New Mexico's Environment," see 4 N.M.L Rev. 105 (1973).
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare § 270.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-30 - Protection against self-incrimination.

No person is excused from attending and testifying or from producing books, papers, correspondence, memoranda and other records before the secretary or his authorized representative in any cause or proceeding on the ground that testimony or evidence, documentary or otherwise, required of him may tend to incriminate him or subject him to any penalty or forfeiture. No individual may be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter or thing concerning which he is compelled, after claiming his privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that such person is not exempt from prosecution and punishment for perjury committed in so testifying.
History:
1953 Comp., § 59-9-11.9, enacted by Laws 1959, ch. 321, § 10; 1979, ch. 280, § 33.
ANNOTATIONS
Cross references.
— For privilege against self-incrimination,
see
N.M. Const., art. II, § 15.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 76 Am. Jur. 2d Unemployment Compensation §§ 87, 88.
81 C.J.S. Social Security and Public Welfare §§ 222, 270.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-31 - State-federal cooperation.

In the administration of the Unemployment Compensation Law the secretary shall cooperate to the fullest extent possible under the act with the United States secretary of labor in his duties under the Social Security Act, 42 U.S.C. Section 301 et seq., as amended. The secretary shall make reports in the form and containing such information as the secretary of labor may from time to time require, and shall comply with such provisions as the secretary of labor may from time to time find necessary to assure the correctness and verification of such reports. The department shall comply with regulations prescribed by the secretary of labor governing expenditures of such sums as may be allotted and paid to this state under Title 3 of the Social Security Act, 42 U.S.C. Sections 501 through 503, for the purpose of assisting in the administration of the Unemployment Compensation Law.
Upon request, the secretary shall furnish to any agency of the United States charged with administration of public works or assistance through public employment, the name, address, ordinary occupation and employment status of each recipient of benefits, and such recipient's rights to further benefits under the Unemployment Compensation Law.
History:
1953 Comp., § 59-9-11.10, enacted by Laws 1959, ch. 321, § 11; 1979, ch. 280, § 34.
ANNOTATIONS
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 81 C.J.S. Social Security and Public Welfare § 209.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-32 - Disclosure of information; penalty.

A. Information obtained from any employing unit or individual pursuant to the administration of the Unemployment Compensation Law and determinations as to benefit rights of any individual are confidential and shall not be disclosed or be open to public inspection in any manner revealing the individual's or employing unit's identity, except that such information may be made available to those designated persons and agencies, and for purposes specified in regulations issued by the secretary.
B. Information will be provided from the records of the department only pursuant to an agreement which specifies in addition to other requirements established by the secretary:
(1) the express purpose for which the information will be used;
(2) assurances that the requesting party will protect the confidentiality of the information against unauthorized use or disclosure;
(3) assurances that the requesting agency will reciprocate on a continuing basis in providing information requested by the department in the administration of employment and unemployment compensation programs; and
(4) the obligation of the requesting party or agency to pay to the department the reasonable cost, as determined by the secretary, of providing the information.
C. Any employee or member of the department or board of review who, in violation of the provisions of this section, makes any disclosure of information obtained from any employing unit or individual in the administration of the Unemployment Compensation Law or any person who has obtained any list of applicants for work or of claimants or recipients of benefits under the Unemployment Compensation Law who uses or permits the use of such list for any political purpose shall be fined not less than twenty dollars ($20.00) or more than two hundred dollars ($200) or imprisoned for not more than ninety days or both.
History:
1953 Comp., § 59-9-11.11, enacted by Laws 1959, ch. 321, § 12; 1961, ch. 201, § 1; 1979, ch. 280, § 35; 1981, ch. 354, § 9; 1985, ch. 31, § 4.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-35 - Reimbursement of fund.

If any money received after June 30, 1941, from the department of labor of the United States of America under Title 3 of the Social Security Act, or any unencumbered balances in the unemployment compensation administration fund as of that date, or any money granted after that date to this state pursuant to the provisions of the Wagner-Peyser Act, or any money made available by this state or its political subdivisions and matched by money granted to this state pursuant to the provisions of the Wagner-Peyser Act, is found by the secretary of labor of the United States of America, because of any action or contingency, to have been lost or been expended for purposes other than, or in amounts in excess of, those found necessary by the secretary of labor of the United States of America for the proper administration of the Unemployment Compensation Law, it is the policy of this state that such money shall be replaced by money appropriated for such purpose from the general fund to the unemployment compensation administration fund for expenditure as provided in Section 51-1-34 NMSA 1978. Upon receipt of notice of such a finding by the secretary of labor of the United States of America, the secretary shall promptly report the amount required for such replacement to the governor and the governor shall at the earliest opportunity, submit to the legislature a request for the appropriation of such amount. This section shall not be construed to relieve this state of its obligation with respect to funds received prior to July 1, 1941, pursuant to the provisions of Title 3 of the Social Security Act.
History:
1941 Comp., § 57-814, enacted by Laws 1941, ch. 203, § 1; 1953 Comp., § 59-9-14; Laws 1973, ch. 216, § 7; 1979, ch. 280, § 38.
ANNOTATIONS
Cross references.
— For Title III of the federal Social Security Act,
see
42 U.S.C. § 501 et seq.
For the federal Wagner-Peyser Act,
see
29 U.S.C. §§ 49 to 49k.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-37.2 - Food stamp overissuances.

A. The division shall notify the human services department [health care authority department] of the name and social security number of any individual who files a new claim for unemployment compensation and who is determined to be eligible for benefits. This information provided by the division shall be used by the human services department [health care authority department] to determine whether any eligible individual owes an uncollected overissuance of food stamp coupons, as defined in Section 13(c)(1) of the federal Food Stamp Act of 1977.
B. The division shall deduct and withhold from any unemployment compensation benefits payable to an individual who owes an uncollected overissuance:
(1) the amount specified by the individual to the division to be deducted and withheld under this subsection;
(2) the amount, if any, determined pursuant to an agreement submitted to the human services department [health care authority department] pursuant to Section 13(c)(3)(A) of the federal Food Stamp Act of 1977; or
(3) any amount otherwise required to be deducted and withheld from unemployment compensation pursuant to Section 13(c)(3)(B) of the federal Food Stamp Act of 1977.
C. Any amount deducted and withheld pursuant to this section shall be paid by the division to the human services department [health care authority department].
D. Any amount deducted and withheld pursuant to Subsection B of this section shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the human services department [health care authority department] as repayment of the individual's uncollected overissuance.
E. As used in this section, "unemployment compensation benefits" means any benefits payable pursuant to the Unemployment Compensation Law and amounts payable pursuant to an agreement pursuant to any federal law providing for compensation, assistance or allowances with respect to unemployment.
F. This section applies only if arrangements have been made for reimbursement by the human services department [health care authority department] for the administrative costs incurred by the division pursuant to this section that are attributable to the repayment of uncollected overissuances to the human services department [health care authority department].
History:
1978 Comp., § 51-1-37.2, enacted by Laws 1998, ch. 91, § 8.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law. Laws 2023, ch. 205, § 16 provided that references to the human services department shall be deemed to be references to the health care authority department.
Cross references.
— For the federal Food Stamp Act,
see
7 U.S.C. § 2011 et seq.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-39 - [Saving clause.]

This act [51-1-38, 51-1-39 NMSA 1978] does not apply to offenses committed prior to the effective date of this act. Such offenses are subject to punishment as provided by the Unemployment Compensation Law in force at the time the offense was committed.
History:
1953 Comp., § 59-9-19.1, enacted by Laws 1961, ch. 162, § 2.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-40 - Actions for enforcement.

A. In any civil action to enforce the provisions of this act, the division may be represented by the attorney general or some attorney designated by him to act, by any district attorney or by an attorney designated and employed by the department.
B. All criminal actions for violation of any provision of this act or any rules or regulations issued pursuant thereto shall be prosecuted by the district attorney of the district in which the offense was committed. The attorney general is authorized to assist in the conduct of any such prosecution if deemed necessary by him or by the district attorney, and the division is authorized to employ special counsel to assist in the prosecution, with the advice and consent of the district attorney and approved by the court. An authorized representative of the secretary may institute any such prosecution by the filing of a complaint or information in accordance with the laws of this state.
C. In addition to suits by civil action for the collection of contributions as authorized by Section 51-1-36 NMSA 1978, the division may, in its own name, sue and may be sued by an employing unit or other proper party, in the manner provided by law for civil actions in the courts of this state including actions for declaratory judgments, where such action is necessary for the proper determination and enforcement of any right under this act; provided, that this shall not affect any administrative remedy or authority for judicial review contained in said act.
D. When contributions or payments in lieu of contributions imposed by the Unemployment Compensation Law have not been paid by an employer subject to that law, the division may institute an action in accordance with the provisions of Section 7-1-53 NMSA 1978 to ensure or compel payment of delinquent contributions or payments in lieu of contributions.
History:
Laws 1936 (S.S.), ch. 1, § 17; 1941 Comp., § 57-820; Laws 1951, ch. 76, § 3; 1953 Comp., § 59-9-20; Laws 1979, ch. 280, § 42; 1991, ch. 122, § 10.
ANNOTATIONS
Cross references.
— For declaratory judgments,
see
44-6-1 NMSA 1978 et seq.
For meaning of "this act",
see
51-1-33 NMSA 1978 and notes thereto.
The 1991 amendment,
effective April 3, 1991, substituted "division" for "department" throughout the section and added Subsection D.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-41 - Nonliability of state.

Benefits shall be deemed to be due and payable under the Unemployment Compensation Law only to the extent provided in that act and to the extent that money is available therefor to the credit of the unemployment compensation fund, and neither the state nor the department shall be liable for any amount in excess of such sums.
History:
1936 (S.S.), ch. 1, § 18; 1941 Comp., § 57-821; 1953 Comp., § 59-9-21; Laws 1979, ch. 280, § 43.
ANNOTATIONS
Interest not recoverable from employer where not recoverable from department.
— Where the commission (now department) itself took a timely appeal, thus staying execution and delaying the payment of claims, and the commission (now department) is not liable for interest, it would be illogical to hold that appellants could recover from the employer when they could not do so from the commission (department).
Bateman v. Kennecott Copper Corp.
, 1969-NMSC-126, 80 N.M. 778, 461 P.2d 911.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-43 - Unemployment compensation; governmental entities.

Subject to the provisions of Section 51-1-47 NMSA 1978, services performed by individuals in the employ of governmental entities, state hospitals and state institutions of higher education shall be subject to the provisions of the Unemployment Compensation Law.
History:
1953 Comp., § 59-9-22.2, enacted by Laws 1977, ch. 227, § 5; 1978, ch. 131, § 4; 1980, ch. 50, § 5; 1981, ch. 354, § 11.
ANNOTATIONS
Cross references.
— For meaning and applicability of act to government entities,
see
51-1-47 NMSA 1978.
Employer liable to employees for unemployment compensation.
— In an employer-employee relationship, the employer maintains the right to determine how the work is to be done and is liable to its employees for unemployment compensation. 1980 Op. Att'y Gen. No. 80-08.
Artists-in-schools participants ineligible for benefits.
— Artists participating in the artists-in-the-schools program are not employees of the New Mexico arts division and, therefore, are ineligible for unemployment compensation benefits through the division. 1980 Op. Att'y Gen. No. 80-08.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-45 - State government unemployment compensation reserve fund created; purposes; assessments.

A. There is created a "state government unemployment compensation reserve fund". The fund and any income from the fund shall be held in trust, deposited in a segregated account and invested by the director of the risk management division of the general services department with the prior approval of the state board of finance. Money in the fund is appropriated to carry out the purposes of the fund.
B. The director of the risk management division of the general services department shall assess each state agency at the end of each calendar quarter in accordance with the rate schedule prescribed by the risk management division plus an additional amount to pay reasonable costs of administration of the fund. Assessments shall be deposited in the state government unemployment compensation reserve fund to carry out the purposes of Laws 1977, Chapter 227, as amended. The director of the risk management division shall approve the method of computing the amounts that are payable under this subsection by each state agency and the time and manner of payments.
C. Money deposited in the state government unemployment compensation reserve fund may be used by the director of the risk management division of the general services department to:
(1) pay the department for benefits paid to employees of state agencies;
(2) pay costs or expenses incurred in protesting benefits paid by the department;
(3) pay other costs incurred in carrying out the provisions of this section; and
(4) establish and maintain a reserve fund for paying reimbursements of benefits paid to employees of state agencies.
History:
1953 Comp., § 59-9-22.4, enacted by Laws 1977, ch. 227, § 7; 1978, ch. 131, § 5; 1979, ch. 280, § 45; 1996 (1st S.S.), ch. 3, § 6; 2000, ch. 27, § 5.
ANNOTATIONS
Cross references.
— For applicability of act to government entities,
see
51-1-47 NMSA 1978.
The 2000 amendment,
effective March 6, 2000, added Subsection C(4) and deleted Subsection D, concerning excess cash balances in the state government unemployment compensation reserve fund.
The 1996 amendment,
effective March 21, 1996, inserted "of the general services department" throughout the section; in Subsection C, deleted former Paragraph (4) which provided for the establishment and maintenance of a reserve fund for paying reimbursement of benefits to employees of state agencies, and made a minor stylistic change; and added Subsection D.
Law reviews.
— For article, "Unemployment Compensation in New Mexico," see 11 N.M.L. Rev. 327 (1981).
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-46 - Local public body unemployment compensation reserve fund created; purposes; assessments.

A. There is created the "local public body unemployment compensation reserve fund." The fund and any income from the fund shall be held in trust, deposited in a segregated account and invested by the general services department with the prior approval of the state board of finance. Money in the fund is hereby appropriated to carry out the purposes of the fund.
B. Any local public body of this state may participate in the local public body unemployment compensation reserve fund by:
(1) giving notice to the director of the risk management division at least ninety days prior to the date participation is to begin; and
(2) agreeing to pay at the end of each calendar quarter an amount determined pursuant to the rate schedule prescribed by the risk management division plus such additional amount as may be necessary to pay reasonable costs of administration.
C. The director of the risk management division shall terminate the participation of any local public body in the local public body unemployment compensation reserve fund if the local public body fails to:
(1) pay any assessment made by the risk management division within thirty days after the date of assessment; or
(2) comply with regulations of the risk management division.
D. Money deposited in the local public body unemployment compensation reserve fund may be used by the director of the risk management division to:
(1) reimburse the department for benefits paid to public employees covered under the local public body unemployment compensation reserve fund during the previous calendar quarter;
(2) pay any costs or expenses incurred in protesting benefits paid by the department;
(3) pay any costs and expenses incurred in carrying out the provisions of this section; and
(4) establish and maintain a reserve fund for paying reimbursements of benefits paid to employees of local public bodies.
History:
1953 Comp., § 59-9-22.5, enacted by Laws 1977, ch. 227, § 8; 1978, ch. 131, § 6; 1979, ch. 280, § 46; 1983, ch. 301, § 80.
ANNOTATIONS
Cross references.
— For applicability of act to government entities,
see
51-1-47 NMSA 1978.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-47 - Application of the act [Applicability of act to governmental entities].

The provisions of Laws 1977, Chapter 227, as amended [51-1-14 to 51-1-17, 51-1-43 to 51-1-47 NMSA 1978], shall apply to all governmental entities of New Mexico to the extent such entities are constitutionally required by federal law to pay unemployment benefits to public employees as a condition of obtaining approval of the state unemployment compensation plan. If the federal Unemployment Compensation Amendments of 1976 (Public Law 94-566) is adjudged unconstitutional or invalid in its application or stayed during the pendency of legal proceedings, the coverage of public employees of this state under the Unemployment Compensation Law is automatically stayed. Upon entry of a final judgment declaring the Federal Unemployment Compensation Law to be unconstitutional, the provisions of Laws 1977, Chapter 227, as amended, are repealed.
History:
1978 Comp., § 51-1-47, enacted by Laws 1977, ch. 227, § 11; 1978, ch. 131, § 7.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Compiler's notes.
— This section was not compiled in the 1953 Compilation.
Cross references.
— For the federal Unemployment Compensation Amendments of 1976,
see
5, 26 and 42 U.S.C.
The reference to the Federal Unemployment Compensation Law in the last sentence apparently means the Federal Unemployment Tax Act, which appears as 26 U.S.C. §§ 3301 to 3308.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-49 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1991, ch. 122, § 13 repealed 51-1-49 NMSA 1978, as enacted by Laws 1936 (S.S.), ch. 1, § 20, relating to part-time workers, effective April 3, 1991. For provisions of former section,
see
the 1990 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-51 - Record availability; cooperation.

The secretary may make the state's records relating to the administration of the Unemployment Compensation Law available to the railroad retirement board and may furnish the railroad retirement board, at the expense of such board, such copies thereof as the railroad retirement board deems necessary for its purposes. The secretary may afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment insurance law.
History:
Laws 1939, ch. 175, § 10; 1941 Comp., § 57-825; 1953 Comp., § 59-9-26; Laws 1979, ch. 280, § 50.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-52 - Effectiveness of federal act inoperative.

If the tax imposed by Title IX of the federal Social Security Act or any amendments thereto, or any other federal tax against which contributions under the Unemployment Compensation Law may be credited shall be amended or repealed by congress or held unconstitutional by the supreme court of the United States, with the result that no portion of the contributions required under that act may be credited against such federal tax, then that act by virtue of that fact, shall be suspended until the legislature shall meet and take action relative thereto, and any unobligated funds in the unemployment compensation fund, and returned by the United States treasurer because such federal Social Security Act is inoperative, shall be held in custody by the state treasurer under supervision of the secretary until the legislature shall provide for the disposition thereof.
History:
Laws 1936 (S.S.), ch. 1, § 22; 1941 Comp., § 57-826; 1953 Comp., § 59-9-27; Laws 1979, ch. 280, § 51.
ANNOTATIONS
Cross references.
— For rules governing garnishment and writs of execution in the district, magistrate and metropolitan courts,
see
Rules 1-065.1, 2-801, and 3-801 NMRA, respectively.
For form for claim of exemptions on executions,
see
Rule 4-803 NMRA.
For form for order on claim of exemption and order to pay in execution proceedings,
see
Rule 4-804 NMRA.
For form for application for writ of garnishment and affidavit,
see
Rule 4-805 NMRA.
For form for notice of right to claim exemptions from execution,
see
Rule 4-808A NMRA.
For form for claim of exemption from garnishment,
see
Rule 4-809 NMRA.
For Title IX of the federal Social Security Act,
see
42 U.S.C. § 1101 et seq.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 76 Am. Jur. 2d Unemployment Compensation § 3.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-53 - [Saving clauses.]

The legislature reserves the right to amend or repeal all or any part of this act at any time; and there shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges or immunities conferred by this act or by acts done pursuant thereto shall exist subject to the power of the legislature to amend or repeal this act at any time.
History:
1936 (S.S.), ch. 1, § 23; 1941 Comp., § 57-827; 1953 Comp., § 59-9-28.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For meaning of "this act",
see
51-1-33 NMSA 1978 and notes thereto.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 76 Am. Jur. 2d Unemployment Compensation §§ 4, 5, 47.
81 C.J.S. Social Security and Public Welfare §§ 151, 163.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-54 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1981, ch. 354, § 15, repealed 51-1-54 NMSA 1978, relating to the inclusion of wages paid for previously uncovered services in wages for insured work with respect to weeks of unemployment beginning on or after January 1, 1978, effective April 9, 1981.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-55 - Res judicata and collateral estoppel prohibition.

Any findings of fact or law, judgment, conclusions or final order made by an unemployment insurance claims examiner, hearing officer, the board of review or any person with the authority to make findings of fact or law in any action or proceeding under the Unemployment Compensation Law, shall not be conclusive or binding in any separate proceeding between an individual and his present or prior employer brought before an arbitrator, hearing officer, court or judge of this state or the United States regardless of whether the prior action was between the same or related parties or involved the same facts.
History:
1978 Comp., § 51-1-55, enacted by Laws 1990, ch. 18, § 5.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-56 - Death reports.

By the fifteenth day of each month, the state registrar shall send to the employment security division a report, certified as correct over his signature or the signature of his authorized representative, containing the name, date of birth, date of death, address, sex and social security number, where available, of each person who died in the state within the preceding calendar month. The employment security division unemployment insurance bureau chief shall have custody of these reports. Such reports shall be confidential and shall not be considered as public records under the provisions of Sections 14-2-1 through 14-2-3 [repealed] NMSA 1978. Such reports shall be used by the employment security division for administrative purposes only, and except for authorized personnel of the labor department, shall not be divulged to any person for any reason.
History:
1978 Comp., § 51-1-56, enacted by Laws 1991, ch. 122, § 11.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Laws 1993, ch. 258, § 10 repealed 14-2-3 NMSA 1978, effective June 18, 1993.
2023 New Mexico Statutes › Chapter 51 - Unemployment Compensation › Article 1 - Unemployment Compensation › Section 51-1-57 - Amnesty.

A. The secretary shall establish a tax amnesty program for all employers owing any contributions or payments in lieu of contributions. Notice of the tax amnesty program shall be provided to each known delinquent employer. Such notice shall specify the amount of known delinquency and the taxable period for which amnesty may be sought.
B. The amnesty program shall be conducted from the period July 1, 1991 through September 30, 1991.
C. The amnesty program shall provide that upon written application by any employer and payment by such employer of all contributions or payments in lieu of contributions for any taxable period ending prior to July 1, 1990, the collection of interest and penalties shall be waived. Amnesty shall be granted only to those employers applying for amnesty during the period July 1, 1991 through September 30, 1991 who pay all contributions or payments in lieu of contributions due and file all delinquent quarterly wage and contribution reports. Failure to pay all contributions or payments in lieu of contributions due at the time of application and failure to file all delinquent quarterly wage and contribution reports at the time of application shall invalidate any amnesty granted. Amnesty shall be granted only for the periods specified in this section and only if all amnesty provisions are satisfied by the employer.
History:
1978 Comp., § 51-1-57, enacted by Laws 1991, ch. 122, § 12.