N.M. Code R. § 19.25.8.31
Based on the information provided in the capability report, and as reported by the permittee pursuant to Section 32, the state engineer will establish a storage account for each project. If the project includes stored water from more than one source, a sub-account will be established for each source. A permittee may recover only the amount of water, as recognized and approved by the state engineer, that has reached the aquifer, remained within the area of hydrologic effect, and may be recovered without impairment to water rights or harm to land owners within the area of hydrologic effect, unless such impairment and harm is mitigated by a method acceptable to the state engineer. The permittee is solely responsible for protecting their stored water.
N.M. Code R. § 19.25.8.31