New Mexico Code § 59A-1-13

"Transacting insurance"
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In addition to other aspects of insurance operations to which the Insurance Code by its terms applies, "transacting insurance" with respect to an insurance contract or a business of insurance includes any of the following, by mail or otherwise or whether or not for profit:
A. solicitation or inducement;
B. negotiation;
C. effectuation of an insurance contract;
D. transaction of matters subsequent to effectuation and arising out of such a contract;
E. maintenance in this state of an office or personnel performing any function in furtherance of an insurer's business of insurance; or
F. maintenance by an insurer of assets in trust in this state for the benefit, security or protection of its policyholders or its policyholders and creditors.
History: Laws 1984, ch. 127, § 13; 1991, ch. 125, § 1.
Cross references. — For the Insurance Code, see 59A-1-1 NMSA 1978 and notes thereto.
The 1991 amendment, effective April 3, 1991, inserted "an insurance contract or" in the introductory paragraph; added Subsections E and F; and made a related stylistic change.
Self-insured employer. — An employer who was self-insured for workers' compensation and who maintained a self-funded health indemnity plan for employees was not engaged in the business of insurance. Kitchell v. Public Serv. Co. , 1998-NMSC-051, 126 N.M. 525, 972 P.2d 344.

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