For any contributions assessed against an employer under the provisions of the Unemployment Compensation Law of New Mexico prior to January 1, 1977, the base wage upon which contributions must be paid and the rate of contributions assessable shall be the base wage and rates in effect by law as of the date such contributions became due and payable to the department.
History: 1953 Comp., § 59-9-7.1, enacted by Laws 1977, ch. 320, § 2; 1979, ch. 280, § 17.
ANNOTATIONSRepeals and reenactments. — Laws 1977, ch. 320, § 2, repealed former 59-9-7.1, 1953 comp., relating to rate of contribution, and enacted a new 59-9-7.1, 1953 Comp.
Law reviews. — For comment, "Undocumented Aliens: Education, Employment and Welfare in the United States and in New Mexico," see 9 N.M.L. Rev. 99 (1978-79).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 81 C.J.S. Social Security and Public Welfare §§ 152, 195 to 198.