N.M. Stat. § 29-4-4
State contributions to funds; liquidation.
State contributions to the pension trust fund and the supplementary trust fund shall
be appropriated as a part of the annual operating budget of the state police.
Contributions to the funds shall be in an amount necessary to prevent any actuarial
deterioration of the fund as determined by an annual actuarial investigation. Termination
of the trust and liquidation of the funds shall be effected only by specific legislative act.