N.M. Stat. § 6-6-17
[Current year same as fiscal year.]
The current year for the purpose of Sections 6-6-11, 6-6-13 to 6-6-16 NMSA 1978
inclusive shall be construed to mean the fiscal year as defined in Section 6-10-1 NMSA
1978.
N.M. Stat. § 6-6-17