N.M. Stat. § 33-1-18
Funds created.
There are created in the state treasury special funds to be known as the "corrections
department building fund", the "Guadalupe county prison fund" and the "New Mexico
prison fund". The funds shall consist of money appropriated by the legislature, from year
to year, from the income of the permanent fund and land income of which the
penitentiary of New Mexico is the beneficiary and any other revenues that are
appropriated to the funds, other than revenues derived from property taxes or general
fund revenues. Income from investment of each special fund created by this section
shall be credited to that fund.