2018 New Mexico Statutes
Chapter 51 - Unemployment Compensation
Article 1 - Unemployment Compensation
Section 51-1-9 - Contributions; computation; payment.
A. Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to the payments of contributions under the Unemployment Compensation Law, with respect to wages for employment as provided in Subsection T of Section 51-1-42 NMSA 1978. Such contributions shall become due and be paid by each employer to the department for the fund in accordance with such regulations and at such times as the secretary may prescribe and shall not be deducted, in whole or in part, from the wages of individuals in his employ.
B. In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($.005) or more, in which case it shall be increased to one cent ($.01).
History: 1953 Comp., § 59-9-7, enacted by Laws 1961, ch. 139, § 1; 1971, ch. 209, § 2; 1977, ch. 320, § 1; 1979, ch. 280, § 16; 1980, ch. 50, § 2; 1981, ch. 354, § 5.
Repeals and reenactments. — Laws 1961, ch. 139, § 1, repealed former 59-9-7, 1953 Comp., relating to contribution, and enacted a new 59-9-7, 1953 Comp.
Applicability of procedural provisions. — Legislature intended that procedural provisions of the Unemployment Compensation Law should apply to decisions fixing employer's rate of contribution to the same extent as they did to employee's claim for benefits under the act. M.R. Prestridge Lumber Co. v. Employment Sec. Comm'n, 1946-NMSC-026, 50 N.M. 309, 176 P.2d 190.
Liberal construction called for. — This section is remedial legislation that calls for a liberal construction to the end that humanitarian purposes may be given effect. Employment Sec. Comm'n v. C.R. Davis Contracting Co., 1969-NMSC-174, 81 N.M. 23, 462 P.2d 608.
Court to give weight to department findings. — District court in reviewing action of employment security commission (now employment security department) in fixing an employer's rate of contribution had to give weight to findings made at hearing before the commission (now department) and follow such findings, except where the evidence clearly preponderated against such findings. M.R. Prestridge Lumber Co. v. Employment Sec. Comm'n, 1946-NMSC-026, 50 N.M. 309, 176 P.2d 190.
Contribution due and owing state. — Regardless of their derivation from federal legislation, the unemployment compensation contributions are considered to be due and owing the state of New Mexico. 1969 Op. Att'y Gen. No. 69-141.
Indian and non-Indian employers are subject to taxation under the Unemployment Compensation Law with respect to wages paid for services performed by their employees on pueblo and reservation land. 1972 Op. Att'y Gen. No. 72-23.
Law reviews. — For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Res. J. 415 (1976).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 76 Am. Jur. 2d Unemployment Compensation §§ 35, 36, 85, 86, 187 to 195.
Successor's treatment under provisions of act subjecting to its provisions an employer purchasing or succeeding to the business of another employer, 4 A.L.R.2d 721.
Right of successor in business to experience or rating of predecessor for purpose of fixing rate of contributions, 22 A.L.R.2d 673.
81 C.J.S. Social Security and Public Welfare §§ 139 to 153, 155, 170, 172, 192 to 210, 212, 214, 218, 281, 293.
