N.M. Stat. § 7-1-6.25
Distribution of petroleum products loading fee; corrective
action fund; local governments road fund.
A distribution pursuant to Section 7-1-6.1 NMSA 1978 of the net receipts attributable
to the petroleum products loading fee shall be made to each of the following funds in the
following amounts:
A. to the local governments road fund an amount equal to the net receipts
attributable to a fee of forty dollars ($40.00) per load; and
B. to the corrective action fund the balance, if any, of the net receipts.