N.M. Code R. § 13.2.4.8
Each of the following types of deposits shall be separately maintained in the books and records of the depository:
C. general deposits required under the laws of New Mexico or of any other state.
[8/24/87, 12/4/87, 7/1/97; 13.2.4.8 NMAC - Rn, 13 NMAC 2.4.8, 6/14/07]