New Mexico § 51-1-57 - Amnesty
Full text of New Mexico New Mexico Statutes Annotated § 51-1-57 — Amnesty, with citation guidance and answers to common questions.
§ 51-1-57. Amnesty
A. The secretary shall establish a tax amnesty program for all employers owing any
contributions or payments in lieu of contributions. Notice of the tax amnesty program shall be provided to each known delinquent employer. Such notice shall specify the amount of known delinquency and the taxable period
for which amnesty may be sought. B. The amnesty program shall be conducted from the period July 1, 1991 through September
30, 1991. C. The amnesty program shall provide that upon written application by any employer
and payment by such employer of all contributions or payments in lieu of contributions
for any taxable period ending prior to July 1, 1990, the collection of interest and
penalties shall be waived. Amnesty shall be granted only to those employers applying for amnesty during the
period July 1, 1991 through September 30, 1991 who pay all contributions or payments
in lieu of contributions due and file all delinquent quarterly wage and contribution
reports. Failure to pay all contributions or payments in lieu of contributions due at the
time of application and failure to file all delinquent quarterly wage and contribution
reports at the time of application shall invalidate any amnesty granted. Amnesty shall be granted only for the periods specified in this section and only
if all amnesty provisions are satisfied by the employer.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 51-1-57
What does New Mexico Statutes Annotated § 51-1-57 cover?
Section 51-1-57 ("Amnesty") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 51-1-57?
A common citation format is "New Mexico Statutes Annotated § 51-1-57" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 51-1-57 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.