Section 76-19A-10.1 - [Repealed effective 7/1/2026] Spay and neuter program feeA. Except as provided in Subsection B of this section, in addition to the commercial feed registration fee required pursuant to Section 76-19A-10 NMSA 1978, the department shall collect an annual fee on each pet food registered with the department as follows: (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).B. The provisions of Subsection A of this section do not apply in cases of: (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).C. The fee collected pursuant to Subsection A of this section shall be distributed as follows: (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.