N.M. Code R. § 18.19.3.15
B. When federal law or regulation requires an odometer displaying kilometers to be replaced with an odometer displaying miles, the document required by 18.19.3.15 NMAC must include a statement that the odometer displaying miles has been set at the mileage shown by the conversion of kilometers to miles at the time the odometer was replaced and the document must be notarized.
[12/31/97; 18.19.3.15 NMAC - Rn & A, 18 NMAC 19.3.17, 9/14/00]