N.M. Code R. § 19.8.34.3400
This part implements the exemption contained in Paragraph (1) of Subsection P of Section 69-25A-3 NMSA 1978 concerning the extraction of coal incidental to the extraction of other minerals where coal does not exceed 16 2/3 percent of the total tonnage of coal and other minerals removed for purposes of commercial use or sale.
[11-29-97; 19.8.34.3400 NMAC - Rn, 19 NMAC 8.2.34.3400, 9-29-2000; A, 12-31-2007]