There is created in the state treasury the "motorboat fuel tax fund". Money in the fund is appropriated to the state park and recreation division [state parks division] of the [energy, minerals, and] natural resources department for use under the regular budgeting procedure of the state. Seventy-five percent of the money in the fund is to be used to construct, purchase, improve and maintain boating and related facilities or equipment in this state under the jurisdiction of the state park and recreation division [state parks division]. Twenty-five percent of the money in the fund is to be used for any boating-related purpose whatsoever under the jurisdiction of the state park and recreation division [state parks division].

History: 1978 Comp., § 16-2-19.1, enacted by Laws 1983, ch. 211, § 38; 1987, ch. 234, § 23; 1987, ch. 322, § 1.

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.

Laws 1997, ch. 149, § 3 provided that the "state park and recreation division" means the "state parks division". See 9-5A-6.1 NMSA 1978.

Laws 1987, ch. 234, § 83 provided that references in law to the "natural resources department" shall be construed to be references to the "energy, mineral and natural resources department".

Cross references. — For distribution from gasoline tax, see 7-1-6.8 NMSA 1978.

1987 amendments. — Laws 1987, ch. 234, § 23, effective July 1, 1987, in the middle of the second sentence inserting "energy, minerals and" preceding "natural resources," was approved April 9, 1987. However, Laws 1987, ch. 322, § 1, effective June 19, 1987, deleting "to construct, improve and furnish boating and related facilities in this state under the jurisdiction of the state park and recreation division" at the end of the second sentence and adding the last sentence, was approved April 10, 1987. The section was set out as amended by Laws 1987, ch. 322, § 1. See 12-1-8 NMSA 1978.