As used in the State Directory of New Hires Act:
A. "employee" means a person who is an employee within the meaning of Chapter 24 of the Internal Revenue Code of 1986. It does not include an employee of a federal or state agency performing intelligence or counterintelligence functions, if the head of such agency has determined that reporting pursuant to Section 4 of [50-13-3 NMSA 1978] this act with respect to the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission;
B. "employer" means the same as the term in Section 3401(d) of the Internal Revenue Code of 1986 and includes any governmental entity and any labor organization; and
C. "labor organization" means the same as the term in Section 2(5) of the National Labor Relations Act and includes any entity which is used by the organization and an employer to carry out requirements described in Section 8(f)(3) of such act of an agreement between the organization and the employer.
History: Laws 1997, ch. 237, § 3.
ANNOTATIONSCross references. — For Chapter 24 of the Internal Revenue Code, see 26 U.S.C. § 3401 et seq.
For Section 3401(d) of the Internal Revenue Code, see 26 U.S.C. § 3401(d).
For Sections 2(5) and 8(f)(3) of the National Labor Relations Act, see 29 U.S.C. §§ 152(5) and 158(f)(3), respectively.