New Mexico Statutes Chapter 76. Agriculture § 76-19A-10.1. Spay and neuter program fee

(1) beginning January 1, 2021, fifty dollars ($50.00);

(2) beginning January 1, 2022, seventy-five dollars ($75.00); and

(3) on and after January 1, 2023, one hundred dollars ($100).

(1) prescription diet pet food prescribed by a veterinarian; or

(2) pet food manufactured by a person who demonstrates to the board, in a manner prescribed by the board, that the person's tax-year annual gross revenue from the distribution of pet food is no more than three million dollars ($3,000,000).

(1) ninety-six percent of the fee shall be deposited with the state treasurer and credited to the statewide spay and neuter subaccount of the animal care and facility fund; and

(2) four percent of the fee shall be distributed to the department to administer the New Mexico Commercial Feed Act.