2013 New Mexico Statutes
Chapter 7 - Taxation
Article 20E - County Local Option Gross Receipts Taxes
Section 7-20E-16 - County fire protection excise tax; use of proceeds; budget limitation. (1993)

A.   The money provided through passage of the county fire protection excise tax shall be disbursed and allotted through the governing body to the county fire districts within the county; provided that no part of any distribution shall be used to pay any salary, compensation or remuneration to any employee of the state, the county or the independent fire district.   

B.   The governing body of any county adopting a county fire protection excise tax shall not reduce the level of funding of any independent fire district more than ten percent from the approved budget of such fire district for the prior year.  The department of finance and administration shall not approve the budget of any county which violates the provisions of this subsection.