New Mexico Administrative Code
Title 11 - LABOR AND WORKERS' COMPENSATION
Chapter 3 - EMPLOYMENT SECURITY
Part 400 - TAX ADMINISTRATION
Section 11.3.400.422 - INDIAN TRIBES
Universal Citation: 11 NM Admin Code 11.3.400.422
Current through Register Vol. 35, No. 18, September 24, 2024
A. ELECTION OF TREATMENT:
(1) An Indian tribe, tribal unit
or a subdivision, subsidiary or business enterprise wholly owned by a tribe
("electing entity") shall make its election to be a contributing employer or
reimbursable employer on or before December 1, for previously registered Indian
tribes, and 30 days after subjectivity is determined for newly subject Indian
tribes, except for the year 2001, Indian tribes may make the election any time
between July 1, 2001, and December 1, 2001. If the electing entity fails to
make an affirmative election in writing in the manner provided in 11.3.400.422
NMAC, the electing entity shall be deemed to have elected status as a
contributing employer.
(2) If the
Indian tribe, tribal unit or a subdivision, subsidiary or business enterprise
wholly owned by a tribe is currently registered with the department and desires
to change its manner of treatment, the electing entity may change its election
on or before the due date of the wage and contribution report for the fourth
quarter of 2001, which report is due January 31, 2002. Such change in election
shall be in writing in the manner provided in 11.3.400.422 NMAC
B. MASTER CONTRIBUTORY ACCOUNTS:
(1) Effective July 1, 2001, master
contributory accounts for the Indian tribe, tribal unit or a subdivision,
subsidiary or business enterprise wholly owned by a tribe previously
established with the department are discontinued. If the Indian tribe, tribal
unit or a subdivision, subsidiary or business enterprise wholly owned by a
tribe elects to be a reimbursable employer, it may apply for group account
treatment as provided in
11.3.400.421
NMAC.
(2) Upon the termination of a
master account, all members of the master account will be assigned the then
existing tax rate for the master account. Each member of the former master
account will enjoy the former master account's tax rate for the remainder of
the calendar year 2001. Thereafter, each former member of the former master
account will be assigned an individual tax rate based on its individual
experience history commencing July 1, 2001.
C. ASSIGNMENT OF ACCOUNT NUMBERS:
(1) Upon registration with the department, an
Indian tribe, tribal unit or a subdivision, subsidiary or business enterprise
wholly owned by a tribe not previously registered will be assigned an employer
account number.
(2) An Indian
tribe, tribal unit or a subdivision, subsidiary or business enterprise wholly
owned by a tribe previously registered as part of a master account may be
assigned a new account number.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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