N.M. Code R. § 18.3.12.22
A towing service must notify the local law enforcement agency or the New Mexico state police in writing as soon as it discovers an altered, mutilated, or missing VIN on a motor vehicle in its custody, unless the motor vehicle has been impounded by a law enforcement officer aware of the altered, mutilated, or missing VIN.
[18.3.12.22 NMAC - Rp, 18.3.12.22 NMAC, 7/1/2024]