N.M. Admin. Code § 17.12.720.10
Water utilities are required to file Annual Reports for every calendar year by April 30 of the next year. NMPSC Rule 720 [17.12.720 NMAC] provides that water utilities shall file Annual Reports in either of two (2) formats. Class A and Class B water utilities as defined in NMPSC Rule 710 [17.12.1 NMAC] shall file Annual Reports in the form provided by the Commission for Class A and Class B Water Utilities and included in the Appendix to NMPSC Rule 720 [17.12.720 NMAC]. Class C and Class D water utilities as defined in NMPSC Rule 710 [17.12.1 NMAC] may file either an abbreviated Annual Report form provided by the Commission, included in the Appendix to NMPSC Rule 720 [17.12.720 NMAC], or the form provided for Class A and Class B Water Utilities.
N.M. Admin. Code § 17.12.720.10