New Mexico Statutes 7-1-6.53. Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax
A distribution pursuant to Section 7-1-6.1 N.M. Stat. Ann. shall be made to the energy efficiency and renewable energy bonding fund from the net receipts attributable to the gross receipts tax imposed by the Gross Receipts and Compensating Tax Act [N.M. Stat. Ann. Chapter 7, Article 9] in an amount necessary to make the required bond debt service payments pursuant to the Energy Efficiency and Renewable Energy Bonding Act [N.M. Stat. Ann. Chapter 6, Article 21D] as determined by the New Mexico finance authority. The distribution shall be made:
A. after the required distribution pursuant to Section 7-1-6.4 N.M. Stat. Ann.;
B. contemporaneously with other distributions of net receipts attributable to the gross receipts tax for payment of debt service on outstanding bonds or to a fund dedicated for that purpose; and
C. prior to any other distribution of net receipts attributable to the gross receipts tax.