New Mexico Statutes Chapter 7. Taxation § 7-2-31.1. Optional refund contribution provisions;  conditional repeal

A. By August 31 of each year, the secretary shall determine the total amount contributed through the preceding July 31 on returns filed for taxable years ending in the preceding calendar year pursuant to each purpose stated in Section 7-2-24 NMSA 1978.

B. If the secretary's determination pursuant to Subsection A of this section regarding an optional refund contribution provision is that the amount contributed is less than ten thousand dollars ($10,000), the secretary shall certify that fact to the secretary of state.  Any optional refund contribution purpose for which a certification is made for three consecutive years is repealed and shall no longer be included on the state income tax form, effective on the January 1 following the third certification.