New Mexico Statutes Chapter 50. Employment Law § 50-13-2. Definitions

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 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  1 and includes any entity which is used by the organization and an employer to carry out requirements described in Section 8(f)(3)  2 of such act of an agreement between the organization and the employer.