N.M. Stat. § 77-2-17
Payment of tax collections to state treasurer;
disbursement.
The special tax provided by Section 77-2-16 NMSA 1978 shall be assessed and
collected in every county and paid over to the state treasurer as provided by law for the
assessment, collection and payment of other state taxes, and all money so collected
and paid over on account of such special tax levies shall be transferred each month to
the board for deposit in the interim receipts and disbursements fund and shall be used
for fees, salaries, wages, costs and expenses as provided for by laws relating to the
powers, duties and expenditures of the board.