N.M. Code R. § 19.25.13.37
Water once committed to a replacement plan cannot be used for any other purpose during the term of the replacement plan. In the event that the source of replacement water is irrigated land, the land to which the water right being used for replacement water is appurtenant shall be fallowed. Fallowed land shall not be irrigated from any source, including domestic and supplemental wells, without written approval by the state engineer. Fallowed land shall be specifically identified by map or survey, or by other means acceptable to the state engineer. Without written approval by the state engineer, no water shall be diverted on, or delivered to, fallowed land during the period in which the water is being used as replacement water. In the event the source of replacement water is not irrigated land, the use to which the owner of the water right that is the source of replacement water is entitled under his right shall, during the term of the replacement plan, be reduced by the amount of water committed to the replacement plan.
N.M. Code R. § 19.25.13.37