STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Section 51-1-14 - Financing benefits and extended benefits paid to employees of governmental entities.
51-1-14. Financing benefits and extended benefits paid to employees of governmental entities.
A. State agencies shall make payments in lieu of contributions in accordance with the provisions of Sections 51-1-15 and 51-1-45 NMSA 1978.
B. Local public bodies shall finance benefits paid to an individual based on services performed in their employ by:
(1) participating in the local public body compensation reserve fund;
(2) paying contributions to the department; or
(3) making an election to become liable for payments in lieu of contributions in accordance with the provisions of Subsection B or E of Section 51-1-13 NMSA 1978.