A distribution pursuant to Section 7-1-6.1 N.M. Stat. Ann. shall be made to the local governments road fund in an amount equal to nine and fifty-two hundredths percent of the net receipts attributable to the taxes, exclusive of penalties and interest, from the special fuel excise tax imposed by the Special Fuels Supplier Tax Act [N.M. Stat. Ann. Chapter 7, Article 16A].