NMSA 1978, § 7-1-6.1 — 7-1-6.1

Identification of money in tax administration suspense
fund; distribution.
After the necessary disbursements have been made from the tax administration
suspense fund, the money remaining, except for remittances received within the
previous sixty days that are unidentified as to source or disposition, in the suspense
fund as of the last day of the month shall be identified by tax source and distributed or
transferred in accordance with the applicable provisions of the Tax Administration Act.
After the necessary distributions and transfers, any balance shall be distributed to the
general fund.