N.M. Admin. Code § 19.14.73.8
Before any well is abandoned, it shall be plugged in a manner that will permanently confine all fluids in the separate strata originally containing them. This operation shall be accomplished by the use of mud-laden fluid, cement and plugs, used singly or in combination, as may be approved by the division. In addition, an adequate cement plug at the surface shall be installed to permanently prevent intrusion of any substance into the well. The exact location of abandoned wells shall be shown by a steel marker at least four inches in diameter set in concrete and extending at least four feet above mean ground level. The name and number of the well and its location (quarter-quarter, section, township and range) shall be welded, stamped, or otherwise permanently engraved into the metal of the marker. seismic, core, thermal gradient or other wells less than 500 feet deep and low-temperature thermal wells less than 500 feet deep shall be plugged in accordance with the applicable provisions recited above but permanent markers shall not be required on such wells.
N.M. Admin. Code § 19.14.73.8