N.M. Code R. § 19.10.14.1433
B. Whenever evidence is excluded from the record, the party offering the evidence may make an offer of proof, which shall be included in the record. The offer of proof for excluded oral testimony shall consist of a brief statement describing the nature of the evidence excluded and what such evidence would have proven. The offer of proof for excluded documents or exhibits shall consist of the insertion in the record of the documents or exhibits excluded.
[6-30-99; 19.10.14.1433 NMAC – Rn, 19 NMAC 10.2.14.1433, 05-15-2001]