N.M. Admin. Code § 11.3.100.7

Current through Register Vol. 35, No. 21, November 5, 2024

Section 11.3.100.7 - DEFINITIONS

In addition to the definitions found in the individual parts and sections, the following definitions apply in Parts 100 through 500 of Title 11, Chapter 3:

A. "Claim" means a request for benefits pursuant to the Unemployment Compensation Law.

B. "Contribution" means the state unemployment insurance tax imposed on employers pursuant to the Unemployment Compensation Law.

C. "Department" means the New Mexico department of workforce solutions.

D. "Division" means the unemployment insurance division of the New Mexico department of workforce solutions, formerly the employment security division, formerly known as the employment security commission and formerly known as the employment security department.

E. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, telephonic, optical, electromagnetic or similar capabilities.

F. "Electronic form" means body of information collected by electronic means, computer program or other automated means similar to the body of information collected by a paper document.

G. "E-mail" or "electronic mail" means communications similar to paper letters and memos transmitted electronically for the purpose of communication.

H. "Electronic signature" means electronic symbols or process attached to or logically associated with a record, adopted and executed by an individual with the intent to sign the record or electronic form.

I. "Good cause" means a substantial reason, one that affords a legal excuse, or a legally sufficient ground or reason.

J. "IVR" means the interactive voice response system used by the department to administer the Unemployment Compensation Law.

K. "Password" means a series of letters and numbers intended by the sender and receiver to provide additional security to electronic transmissions. Typically, the password is adopted by the sender and conveyed to the receiver prior to a series of communications. The password is used to verify the identity of the sender of the communications. The password, along with the sender's "username" can constitute a signature for all legal purposes.

L. "Personal identification number" or "PIN" means a series of letters and numbers intended by the sender and receiver to provide additional security to electronic transmissions. The terms "password" and "PIN" are used interchangeably in the department's rules, regulations and policies.

M. "Rule" and "regulation" are synonymous and refer to provisions of the New Mexico Administrative Code.

N. "Secretary" means the cabinet secretary of the New Mexico department of workforce solutions or that person's official designee as provided in the department's internal policies and procedures.

O. "Signature" means any means of signature including, but not limited to, manual, facsimile, electronic, digital or other means permitted by law.

P. "Tax section" means the tax administration section of the unemployment insurance division of the New Mexico department of workforce solutions.

Q. "The director of the employment security division" means that person or that person's official designee as provided in the department's internal policies and procedures.

R. "Transmit" means any method of communication customary in the business community, including but not limited to U.S. postal service, private courier services, personal delivery and electronic communications such as telephone, facsimile, electronic mail and internet. Unless specifically required by law or department rule, transmissions and communications do not require hard or paper documents. Unless specifically required by law or department rule, the date and time of the receipt of the transmittal by the appropriate department official is the received or filed date.

S. "Unemployment Compensation Law" means Section 51-1-1 et seq. NMSA 1978 as amended from time to time.

T. "Username" means the term as commonly used in electronic communication which is an abbreviation of the name of the sender of electronic communications. Typically, the username, which is less secure, is used in conjunction with a password or PIN to provide secure communications between a sender and receiver while allowing the receiver assurances and verification of the identity of the sender.

U. "Wages" means all compensation for employment except as provided in these rules or in state and federal statutes applicable to unemployment compensation.

(1) Borrowed monies, including monies borrowed from a 401(K) or other pension account, even if such borrowed money may create a taxable event, shall not be deemed compensation or wages such as to disqualify the individual from unemployment benefits.

(2)26 U.S. C. Section 3306(b)(13) of the Internal Revenue Code excludes from the definition of wages "any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 or 129." Under 26 U.S.C. Section 127 of the Internal Revenue Code, employer-paid education expenses are excludable from the gross income of and wages of an employee if provided under an educational assistance plan. This exclusion applies to both graduate and undergraduate courses and is effective with respect to courses beginning after December 31, 2001.

N.M. Admin. Code § 11.3.100.7

11.3.100.7 NMAC - N, 01-01-2003; A, 11-15-2012, Amended by New Mexico Register, Volume XXX, Issue 20, October 29, 2019, eff. 10/29/2019