N.M. Code R. § 17.11.16.27
A. A carrier shall maintain a record of each deposit until one (1) year after the deposit is returned. The record shall contain:
(1) the name of each customer making a deposit;
(2) the premises occupied by the customer when making the deposit and each successive premise occupied while the deposit is retained by the carrier; and
(3) the amount of the deposit and the date it was received by the carrier.
[17.11.16.27 NMAC - Rp, 17.11.16.26 NMAC, 2-1-06]