N.M. Stat. § 5-15-15.1
Filing fee for evaluating use of state gross receipts tax
increment.
Prior to approval of a dedication of a gross receipts tax increment attributable to the
state gross receipts tax by the state board of finance pursuant to Section 5-15-15 NMSA
1978, a tax increment development district shall submit a filing fee to the state board of
finance to pay the reasonable costs, as determined by the department of finance and
administration, of evaluating the tax increment development plan and the district's
requested use of a state gross receipts tax increment.