New Mexico Code § 7-14A-10

Distribution of proceeds
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At the end of each month, the net receipts attributable to the leased vehicle gross receipts tax and any associated penalties and interest shall be distributed as follows:
A. one-fourth to the local governments road fund; and
B. three-fourths to the highway infrastructure fund.
History: Laws 1991, ch. 197, § 14; 1999 (1st S.S.), ch. 9, § 1.
The 1999 amendment, effective July 1, 1999, substituted present Subsections A and B for former Subsections A and B, relating to the manner of distribution of the net receipts.

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