N.M. Code R. § 18.20.5.6
C. The Department recognizes that any rule which is adopted may create some unforeseen burdens, hardships or problems and for that reason reserves the right to vary the provisions of the following rule, in harmony, however, with the general purposes and intent of the rule where, in the exercise of sound and reasonable judgment, literal application of such rule would defeat the objectives hereinafter set forth.
[12/31/98; Recompiled 11/16/01]