N.M. Code R. § 11.5.5.305 – Stay of Abatement Period

A. General: In a case initiated by a responsible employer in good faith and not solely for delay or avoidance of the penalty, the abatement period shall not begin to run until final resolution.
B. Lack of good faith or delay: Any findings of lack of good faith or of delay or avoidance of penalties must be set forth in an order by the commission together with the facts upon which the finding is based.
[9/30/76, 1/1/94; Recompiled 11/30/01]