(A) A city official receiving money for the city 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 city.)
(B) In lieu of a receipt, a city official may mark “paid” and the date paid on the portion of a city utility bill or statement to be retained by the payer and on the portion retained by the city.
(1981 Code, § 2-8)
Statutory reference:
Similar provisions, see NMSA § 3-37-4