N.M. Stat. § 61-5A-26
Fund established.
A. There is created in the state treasury the "board of dental health care fund".
B. All money received by the board and money collected under the Dental Health
Care Act shall be deposited with the state treasurer. The state treasurer shall credit this
money to the board of dental health care fund except money collected for the impaired
assessment, which shall be held separate from the board fund. Fees collected by the
board from fines shall be deposited in the board of dental health care fund and, at the
discretion of the board and the committee, may be transferred into the impaired dentists
and dental hygienists fund.
C. Payment out of the board of dental health care fund shall be on vouchers issued
and signed by the secretary-treasurer of the board upon warrants drawn by the
department of finance and administration in accordance with the budget approved by
that department.
D. Except as provided in Paragraph (7) of Subsection C of Section 3 of this 2017
act, all amounts paid into the board of dental health care fund are subject to the order of
the board and are to be used only for meeting necessary expenses incurred in
executing the provisions and duties of the Dental Health Care Act. All money unused at
the end of any fiscal year shall remain in the fund for use in accordance with provisions
of the Dental Health Care Act.
E. All funds that have accumulated to the credit of the board under any previous law
shall be continued for use by the board in administration of the Dental Health Care Act.