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New Mexico Administrative Code

Part 400

Tax Administration

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Through 11.3.400.400 401Employer Tax Account Audits 402Identification of Employees 403Posting of Notices 404Wage and Contribution Reports by Employing Units 405Quarterly Payment of Contributions 406Due Date for Payment of Contributions; Notice of Delinquency; Interest and Penalties 407First Payment of Contributions for New Employers and Employers Electing Coverage 408Payment of Contributions for Uncompleted Calendar Quarters 409Report to Determine Liability 410Extension of Due Date for Filing Quarterly Reports or Payment of Contributions or Payments in Lieu of Contributions 411Interest on Unpaid Contributions or Payments in Lieu of Contributions 412Imposition of Penalties for Late Reports and Late Payment of Contributions or Payments in Lieu of Contributions 413Procedure for Relief from Penalties 414Grounds for Relief from Penalties 415Contribution Rating of Employers 416Business Transfers Defined; Effective Date 417Purchase or Sale, Experience History Transfers 418Time for Correction of Erroneous Rate Determinations 419Charging of Benefits 420Employer Elections to Cover Multi-state Workers 421Employers Electing Cost Basis Financing and Group Accounts 422Indian Tribes 423Partnerships 424Charging of Benefits Paid Due to Federal Disaster 425Notice of Tax Determinations Final and Appeals 426Application of Underpayments 427Adequate Reserve Determination 428Employer Responses