N.M. Stat. § 59A-53-8
Expenditure of fire protection fund money.
Money distributed from the fire protection fund to a municipality or to a county fire
district:
A. may be expended only for the:
(1)
maintenance of its fire department;
(2)
purchase or refinance of land for its fire stations and substations;
(3)
purchase, refinance, construction, maintenance, repair and operation of its
fire stations and substations;
(4)
purchase or refinance of fire apparatus and equipment;
(5)
payment of insurance premiums on fire stations, substations, fire
apparatus and equipment and insurance premiums for injuries or deaths of firefighters
as otherwise provided by law;
(6)
payment of fire department emergency medical services, except salaries;
and
(7)
payment of firefighters' attendance at fire schools and conventions
approved by the marshal;
B. shall not, without approval by the marshal, be expended for any purpose related
to:
(1)
its water supply systems or the improvement or construction of those
systems;
(2)
the purchase, rental, installation or maintenance of fire hydrants; or
(3)
any other appurtenance related to the distribution or use of water from its
water supply system; and
C. shall not be expended for any public, private or other water system used for
potable water supply.