us-nm/stat
NMSA 1978, § 7-12-15 — County and municipality recreational fund; distribution
A.
There is created in the state treasury a fund to be known as the "county and
municipality recreational fund." At the end of each month the state treasurer shall
distribute all sums remaining in the county and municipality recreational fund to each
county and municipality in the state as follows:
(1) to each county in the proportion that the sales of cigarettes made within
the county borders, exclusive of sales within any municipality in that county, bears to the
total sales of cigarettes in the state during such month; and
(2) to each municipality in the proportion that the sales of cigarettes made
within the municipality during such month bears to the total sales of cigarettes in the
state for such month.
B.
The funds distributed to the counties and municipalities under this section shall
be used for recreational facilities and salaries of instructors and other employees
necessary to the operation of such facilities. Such recreational facilities shall be for the
use of all persons, and juveniles and elderly persons shall not be excluded. Each county
or municipality shall establish a fund to be known as the "recreational fund" into which
all moneys received from the county and municipality recreational fund shall be
deposited. As used in this section, "juvenile" means every person under the age of
majority and "elderly person" means every person over the age of sixty years.
Source: official text