N.M. Code R. § 7.4.2.15
D. License fees shall be set by the ordinance. All license fees collected shall be remitted or reported to the treasurer of the county or municipality and shall be used for animal control. No fee for licensure of dogs trained to assist the blind or deaf shall be charged.
[8/27/79; 10/31/96; 7.4.2.15 NMAC - Rn, 7 NMAC 4.2.15, 5/30/2003]