New Mexico Code § 7-1-6.18

Distribution; voluntary tax refund contributions
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A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each of the
following funds and entities in amounts equal to the money contributed to each purpose
pursuant to Subsection C of Section 7-2-24 NMSA 1978:
A. to the department of game and fish for the game protection fund;
B. to the energy, minerals and natural resources department for the conservation
planting revolving fund for the planting of trees in New Mexico;
C. to the board of regents of New Mexico state university for support of the New
Mexico department of agriculture's healthy soil program;
D. to the veterans' services department for the veterans' state cemetery fund after
the city of Santa Fe has received the balance of tax refund contributions in the amount
of one million seventy thousand dollars ($1,070,000);
E. to the public education department for the substance abuse education fund;
F. to the board of regents of the university of New Mexico for the amyotrophic
lateral sclerosis research fund;
G. to the energy, minerals and natural resources department for the state parks
division's kids in parks education program;
H. to the department of military affairs to deposit in a temporary suspense account
for distribution to members of the New Mexico national guard and to their families;
I. to the veterans' services department for the operation, maintenance and
improvement of the Vietnam veterans memorial near Angel Fire, New Mexico;
J. to the veterans' services department for the veterans' enterprise fund;
K. to the higher education department for the lottery tuition fund;
L. to the New Mexico livestock board for the equine shelter rescue fund;
M. to the aging and long-term services department to enhance or expand senior
services;
N. to the board of veterinary medicine for the animal care and facility fund;
O. to the New Mexico mortgage finance authority for the New Mexico housing trust
fund; and
P. to the state treasurer to remit within ten days of receipt of the money from the
department to each state political party.
History: 1978 Comp., § 7-1-6.18, enacted by Laws 1987, ch. 257, § 1; 2011, ch. 42, §
2; 2016, ch. 7, § 1; 2025, ch. 130, § 17.

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