N.M. Code R. § 7.34.4.33
A non-profit producer, manufacturer, laboratory, or courier that anticipates ceasing its business operations shall notify the medical cannabis program no later than 30 calendar days prior to closure. Any such non-profit producer or approved entity shall post public notice of the anticipated closure in any and all locations of the producer or approved entity that are accessible to the public, including but not limited to dispensary locations, at least fourteen days prior to the closure. Any unused medical cannabis that is held by a non-profit producer or approved entity on behalf of another licensee (such as cannabis that is owned by a non-profit producer and held by a manufacturer) shall be returned to its owner. Cannabis that is otherwise held by a licensee shall, prior to the licensee's closure, be surrendered to either state law enforcement or local law enforcement, destroyed by the licensee in accordance with the wastage standards of this rule, or donated to patients via a licensed non-profit producer, and the licensee shall submit documentation of the event to the department.
N.M. Code R. § 7.34.4.33