New Mexico § 7-1-6.26 - County government road fund; distribution
Full text of New Mexico New Mexico Statutes Annotated § 7-1-6.26 — County government road fund; distribution, with citation guidance and answers to common questions.
§ 7-1-6.26. County government road fund; distribution
A. For the purposes of this section, “ distributable amount ” means the amount in the county government road fund as of the last day of any month
for which a distribution is required to be made pursuant to this section in excess
of the balance in that fund as of the last day of the preceding month after reduction
for any required distributions for the preceding month. B. The secretary of transportation shall determine and certify on or before July 1
of each year the total miles of public roads maintained by each county pursuant to Section 66-6-23 NMSA 1978 . For the purposes of this subsection, if the certified mileage of public roads maintained
by a county is less than four hundred miles, the state treasurer shall increase the
number of miles of public roads maintained by that county by fifty percent and revise
the total miles of public roads maintained by all counties accordingly. Except as provided otherwise in Subsection D of this section, each county shall
receive an amount equal to its proportionate share of miles of public roads maintained,
as the number of miles for the county may have been revised pursuant to this subsection,
to the total miles of public roads maintained by all counties, as that total may have
been revised pursuant to this subsection, times fifty percent of the distributable
amount in the county government road fund. C. Except as provided otherwise in Subsection D of this section, each county shall
receive a share of fifty percent of the distributable amount in the county government
road fund as determined in this subsection. The amount for each county shall be the greater of: (1) twenty-one cents ($.21) multiplied by the county's population as shown by the
most recent federal decennial census; or (2) the proportionate share that the taxable gallons of gasoline reported for that
county for the preceding fiscal year bear to the total taxable gallons of gasoline
for all counties in the preceding fiscal year, as determined by the department, multiplied
by fifty percent of the distributable amount in the county government road fund. If the sum of the amounts to be distributed pursuant to Paragraphs (1) and (2) of
this subsection exceeds fifty percent of the distributable amount in the county government
road fund, the excess shall be eliminated by multiplying the amount determined in
Paragraphs (1) and (2) of this subsection for each county by a fraction, the numerator
of which is fifty percent of the distributable amount in the county government road
fund, and the denominator of which is the sum of amounts determined for all counties
in Paragraphs (1) and (2) of this subsection. D. If the distribution for a class A county or for an H class county determined pursuant
to Subsections B and C of this section exceeds an amount equal to one-twelfth of the
product of the total taxable gallons of gasoline reported for the county for the preceding
fiscal year times one cent ($.01), the distribution for that county shall be reduced
to an amount equal to one-twelfth of the product of the total taxable gallons of gasoline
reported for the county for the preceding fiscal year times one cent ($.01). Any amount of the reduction shall be shared among the counties whose distribution
has not been reduced pursuant to this subsection in the ratio of the amounts computed
in Subsections B and C of this section. E. If a county has not made the required mileage certification pursuant to Section 67-3-28.3 NMSA 1978 by April 1 of every year of the year for which distribution is being made, the secretary
of transportation shall estimate the mileage maintained by those counties for the
purpose of making distribution to all counties, and the amount calculated to be distributed
each month to those counties not certifying mileage shall be reduced by one-third
each month for that fiscal year and that amount not distributed to those counties
shall be distributed equally to all counties that have certified mileages. F. Distributions made to counties pursuant to this section shall be deposited in the
county road fund to be used for the construction, reconstruction, resurfacing or other
improvement or maintenance of the public roads and bridges in the county, including
right-of-way and materials acquisition. Money distributed pursuant to this section may be used by the county to provide
matching funds for projects subject to cooperative agreements entered into with the
department of transportation pursuant to Section 67-3-28 NMSA 1978 .
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-6.26
What does New Mexico Statutes Annotated § 7-1-6.26 cover?
Section 7-1-6.26 ("County government road fund; distribution") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 7-1-6.26?
A common citation format is "New Mexico Statutes Annotated § 7-1-6.26" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 7-1-6.26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.