NMSA 1978, § 7-1-6.2 — Distribution; small cities assistance fund

Subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA
1978, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the small
cities assistance fund in an amount equal to fifteen percent of the net receipts
attributable to the compensating tax.