N.M. Stat. § 4-44-20
Prisoners; feeding in transit.
A. The county sheriffs shall be reimbursed for the actual expense incurred for the
care and feeding of prisoners in transit. Reimbursement shall not be made pursuant to
this section without proof of actual expenses incurred by a sheriff or his delegate. The
reimbursement for any prisoner shall not exceed the rate set by the Per Diem and
Mileage Act [10-8-1 to 10-8-8 NMSA 1978].
B. Subject to appropriation by the legislature, a county shall be reimbursed by the
state for the actual expenses incurred for the care and feeding of prisoners in transit.
Notwithstanding the provisions of this subsection, a single county shall not receive more
than fifty percent of the total amount of money allocated to all counties as
reimbursement.