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.
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 — Laws 1977, ch. 320, § 2, repealed former 59-9-7.1, 1953 comp., relating to rate of contribution, and enacted a new 59-9-7.1, 1953 Comp.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.
Structure 2021 New Mexico Statutes
Chapter 51 - Unemployment Compensation
Article 1 - Unemployment Compensation
Section 51-1-3 - Declaration of state public policy.
Section 51-1-4 - Monetary computation of benefits; payment generally.
Section 51-1-5 - Benefit eligibility conditions.
Section 51-1-7 - Disqualification for benefits.
Section 51-1-8 - Claims for benefits.
Section 51-1-8.1 - Voluntary withholding of federal income tax.
Section 51-1-9 - Contributions; computation; payment.
Section 51-1-10 - Rate of contribution.
Section 51-1-12 - Penalty; late payment of contributions.
Section 51-1-13 - Financing benefits paid to employees of nonprofit organizations.
Section 51-1-14 - Financing benefits paid to employees of governmental entities.
Section 51-1-15 - Risk management division; payments in lieu of contributions.
Section 51-1-17 - Budgets; governmental entities.
Section 51-1-18 - Period, election and termination of employer's coverage.
Section 51-1-19 - Unemployment compensation fund.
Section 51-1-21 - Seal; report.
Section 51-1-23 - Publication.
Section 51-1-25 - Advisory councils.
Section 51-1-26 - Employment stabilization.
Section 51-1-27 - Records and papers.
Section 51-1-28 - Oaths and witnesses.
Section 51-1-29 - Enforcement of subpoenas; penalty.
Section 51-1-30 - Protection against self-incrimination.
Section 51-1-31 - State-federal cooperation.
Section 51-1-32 - Disclosure of information; penalty.
Section 51-1-33 - Employment service.
Section 51-1-34 - Administration funds.
Section 51-1-35 - Reimbursement of fund.
Section 51-1-36 - Collection of contributions.
Section 51-1-37 - Protection of rights and benefits.
Section 51-1-37.1 - Child support obligations.
Section 51-1-37.2 - Food stamp overissuances.
Section 51-1-38 - Penalties; liability for benefit overpayment.
Section 51-1-39 - [Saving clause.]
Section 51-1-40 - Actions for enforcement.
Section 51-1-41 - Nonliability of state.
Section 51-1-42 - Definitions.
Section 51-1-43 - Unemployment compensation; governmental entities.
Section 51-1-44 - Additional definitions.
Section 51-1-47 - Application of the act [Applicability of act to governmental entities].
Section 51-1-48 - Definitions; extended benefits.
Section 51-1-48.1 - Extended benefits; eligibility.
Section 51-1-48.2 - Extended benefits; payments.
Section 51-1-50 - Reciprocal arrangements.
Section 51-1-51 - Record availability; cooperation.
Section 51-1-52 - Effectiveness of federal act inoperative.
Section 51-1-52.1 - Leasing employer; temporary services employer.
Section 51-1-53 - [Saving clauses.]
Section 51-1-55 - Res judicata and collateral estoppel prohibition.
Section 51-1-56 - Death reports.