New Mexico Court of Appeals April 26, 2007, 26,134 (Albin v. Bakas)

OPINION

VIGIL, Judge.

{1} The issue presented in this case is whether state police officers who seize cash under the authority of the Controlled Substances Act, NMSA 1978, §§ 30-31-1 to -41 (1972, as amended through 2006), are required to comply with the requirements of the Forfeiture Act, NMSA 1978, §§ 31-27-1 to -8 (2002), or whether they may instead transfer the cash to the federal government