New Mexico Administrative Code › Title 11 - LABOR AND WORKERS' COMPENSATION › Chapter 3 - EMPLOYMENT SECURITY › Part 100 - GENERAL PROVISIONS › Section 11.3.100.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
In addition to the definitions found in the individual parts
				  and sections, the following definitions apply in Parts 100 through 500 of Title
				  11, Chapter 3:
A. "Claim" means a
				request for benefits pursuant to the Unemployment Compensation Law.
B. "Contribution" means the state
				unemployment insurance tax imposed on employers pursuant to the Unemployment
				Compensation Law.
C. "Department"
				means the New Mexico department of workforce solutions.
D. "Division" means the unemployment
				insurance division of the New Mexico department of workforce solutions,
				formerly the employment security division , formerly known as the employment
				security commission and formerly known as the employment security
				department.
E. "Electronic" means
				relating to technology having electrical, digital, magnetic, wireless,
				telephonic, optical, electromagnetic or similar capabilities.
F. "Electronic form" means body of
				information collected by electronic means, computer program or other automated
				means similar to the body of information collected by a paper
				document.
G. "E-mail" or
				"electronic mail" means communications similar to paper letters and memos
				transmitted electronically for the purpose of communication.
H. "Electronic signature" means electronic
				symbols or process attached to or logically associated with a record, adopted
				and executed by an individual with the intent to sign the record or electronic
				form.
I. "Good cause" means a
				substantial reason, one that affords a legal excuse, or a legally sufficient
				ground or reason.
J. "IVR" means
				the interactive voice response system used by the department to administer the
				Unemployment Compensation Law.
K.
				"Password" means a series of letters and numbers intended by the sender and
				receiver to provide additional security to electronic transmissions. Typically,
				the password is adopted by the sender and conveyed to the receiver prior to a
				series of communications. The password is used to verify the identity of the
				sender of the communications. The password, along with the sender's "username"
				can constitute a signature for all legal purposes.
L. "Personal identification number" or "PIN"
				means a series of letters and numbers intended by the sender and receiver to
				provide additional security to electronic transmissions. The terms "password"
				and "PIN" are used interchangeably in the department's rules, regulations and
				policies.
M. "Rule" and
				"regulation" are synonymous and refer to provisions of the New Mexico
				Administrative Code.
N. "Secretary"
				means the cabinet secretary of the New Mexico department of workforce solutions
				or that person's official designee as provided in the department's internal
				policies and procedures.
O.
				"Signature" means any means of signature including, but not limited to, manual,
				facsimile, electronic, digital or other means permitted by law.
P. "Tax section" means the tax administration
				section of the unemployment insurance division of the New Mexico department of
				workforce solutions.
Q. "The
				director of the employment security division" means that person or that
				person's official designee as provided in the department's internal policies
				and procedures.
R. "Transmit" means
				any method of communication customary in the business community, including but
				not limited to U.S. postal service, private courier services, personal delivery
				and electronic communications such as telephone, facsimile, electronic mail and
				internet. Unless specifically required by law or department rule, transmissions
				and communications do not require hard or paper documents. Unless specifically
				required by law or department rule, the date and time of the receipt of the
				transmittal by the appropriate department official is the received or filed
				date.
S. "Unemployment Compensation
				Law" means Section
				51-1-1 et
				seq. NMSA 1978 as amended from time to time.
T. "Username" means the term as commonly used
				in electronic communication which is an abbreviation of the name of the sender
				of electronic communications. Typically, the username, which is less secure, is
				used in conjunction with a password or PIN to provide secure communications
				between a sender and receiver while allowing the receiver assurances and
				verification of the identity of the sender.
U. "Wages" means all compensation for
				employment except as provided in these rules or in state and federal statutes
				applicable to unemployment compensation.
(1)
				Borrowed monies, including monies borrowed from a 401(K) or other pension
				account, even if such borrowed money may create a taxable event, shall not be
				deemed compensation or wages such as to disqualify the individual from
				unemployment benefits.
(2)
										26
				U.S. C. Section 3306(b)(13)
				of the Internal Revenue Code excludes from the definition of wages "any payment
				made, or benefit furnished, to or for the benefit of an employee if at the time
				of such payment or such furnishing it is reasonable to believe that the
				employee will be able to exclude such payment or benefit from income under
				section 127 or 129." Under
				26 U.S.C. Section
				127 of the Internal Revenue Code,
				employer-paid education expenses are excludable from the gross income of and
				wages of an employee if provided under an educational assistance plan. This
				exclusion applies to both graduate and undergraduate courses and is effective
				with respect to courses beginning after December 31, 2001.