2018 New Mexico Statutes
Chapter 10 - Public Officers and Employees
Article 7 - Compensation and Working Conditions Generally
Section 10-7-7 - Old-age benefits under Social Security Act.]

That in the event the government of the United States through amendment of the Social Security Act of the United States and particularly Title 8 thereof or by any other similar law of congress which authorizes or permits the payment by states of [or] their political subdivisions to become employers to the extent that they may cover employees of the respective states and the political subdivisions thereof under Title 8 of the Social Security Act of the United States or any amendment thereto or any other similar act of congress whereby old-age benefits or pensions may be established for said employees; then, and in that event, the state of New Mexico, its departments, municipalities in said state and the political subdivisions of the said state may [be] and hereby are authorized and directed to comply with the provisions of the said act of congress to the extent that all members of state and municipal police forces, and all paid members and employees of municipal fire departments within this state may receive any and all benefits with respect to such old-age benefit or pension provision of said federal law, and the state, its municipalities, and political subdivisions are hereby authorized and directed to pay on account of such employees the rate of tax which said federal law may levy and assess for said purposes, and to withhold and make payments on account of the employee's contributions required by such act of congress pertaining to said employees herein mentioned.

History: Laws 1939, ch. 138, § 1; 1941 Comp., § 10-419; 1953 Comp, § 5-4-15.

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.

Compiler's notes. — Title 8 of the Social Security Act, referred to in this section, was originally codified as 42 U.S.C. §§ 1001 to 1011. These sections have since been repealed and reenacted by the Internal Revenue Codes of 1939, 1954 and 1986. These provisions of the Internal Revenue Code of 1986 are compiled as 26 U.S.C. §§ 3101, 3102, 3111, 3121, 3122, 3501, 3502, 6011, 6071, 6081, 6091, 6205, 6302, 6313, 6413, 6601, 6802, 6803, 7208, 7209, 7509, 7701 and 7805.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 81 C.J.S. Social Security and Public Welfare § 28.