A. A municipal official receiving money for the municipality shall make a receipt in not less than duplicate form which shall show the:
(1) amount received;
(2) date of payment; and
(3) account for which payment is made. One copy shall be made available to the person paying money to the municipality.
B. In lieu of a receipt, a municipal official may mark "paid" and the date paid on the portion of a municipal utility bill or statement to be retained by the payer and on the portion retained by the municipality.
History: 1953 Comp., ยง 14-36-4, enacted by Laws 1965, ch. 300.
Structure 2021 New Mexico Statutes
Article 37 - Municipal Finances
Section 3-37-1 - Governing body is board of finance; duties of clerk and treasurer.
Section 3-37-2 - Finance; authorization.
Section 3-37-3 - Finance officer; duties; records open to inspection.
Section 3-37-4 - Finance receipts.
Section 3-37-5 - Warrants; execution; registration.
Section 3-37-6 - Accepting or borrowing funds from the federal government.
Section 3-37-7 - Determination of uncollectable account; removal from accounts receivable.