N.M. Stat. § 51-1-47

The provisions of Laws 1977, Chapter 227, as amended, shall apply to all governmental entities of New Mexico to the extent such entities are constitutionally required by federal law to pay unemployment benefits to public employees as a condition of obtaining approval of the state unemployment compensation plan. If the federal Unemployment Compensation Amendments of 1976 ( Public Law 94-566 ) is adjudged unconstitutional or invalid in its application or stayed during the pendency of legal proceedings, the coverage of public employees of this state under the Unemployment Compensation Law is automatically stayed. Upon entry of a final judgment declaring the Federal Unemployment Compensation Law to be unconstitutional, the provisions of Laws 1977, Chapter 227, as amended, are repealed.