New Mexico § 7-1-6.10 - Distributions; state road fund
Full text of New Mexico New Mexico Statutes Annotated § 7-1-6.10 — Distributions; state road fund, with citation guidance and answers to common questions.
§ 7-1-6.10. Distributions; state road fund
A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state road fund in an amount equal to the net receipts attributable
to the taxes, surcharges, penalties and interest imposed pursuant to the Gasoline
Tax Act 1 and to the taxes, surtaxes, fees, penalties and interest imposed pursuant to the
Special Fuels Supplier Tax Act 2 and the Alternative Fuel Tax Act 3 less: (1) the amount distributed to the state aviation fund pursuant to Subsection B of Section 7-1-6.7 NMSA 1978; (2) the amount distributed to the motorboat fuel tax fund pursuant to Section 7-1-6.8 NMSA 1978; (3) the amount distributed to municipalities and counties pursuant to Subsection A of Section 7-1-6.9 NMSA 1978; (4) the amount distributed to the county government road fund pursuant to Section 7-1-6.19 NMSA 1978; (5) the amount distributed to the local governments road fund pursuant to Section 7-1-6.39 NMSA 1978; (6) the amount distributed to the municipalities pursuant to Section 7-1-6.27 NMSA 1978; (7) the amount distributed to the municipal arterial program of the local governments
road fund pursuant to Section 7-1-6.28 NMSA 1978; (8) the amount distributed to a qualified tribe pursuant to a gasoline tax sharing
agreement entered into between the secretary of transportation and the qualified tribe
pursuant to the provisions of Section 67-3-8.1 NMSA 1978; and (9) the amount distributed to the general fund pursuant to Section 7-1-6.44 NMSA 1978 . B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state road fund in an amount equal to the net receipts attributable
to the taxes, interest and penalties from the Weight Distance Tax Act. 4 1
NMSA 1978, § 7-13-1 et seq. 2
NMSA 1978, § 7-16A-1 et seq. 3
NMSA 1978, §§ 7-16B-1 to 7-16B-10. 4
NMSA 1978, § 7-15A-1 et seq.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-6.10
What does New Mexico Statutes Annotated § 7-1-6.10 cover?
Section 7-1-6.10 ("Distributions; state road fund") 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 § 7-1-6.10?
A common citation format is "New Mexico Statutes Annotated § 7-1-6.10" (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 § 7-1-6.10 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.