N.M. Code R. § 9.2.22.9
A. An assessed party may request a hearing before the department. The request for hearing shall be in writing and received by the secretary no later than ten (10) working days from the date that the assessed party receives the civil penalty assessment. The request for hearing shall include:
(1) the name and address of the assessed party;
(2) a copy of the civil penalty assessment;
(3) a brief statement of the factual or legal bases upon which the assessed party challenges the civil penalty assessment; and
(4) a statement of the relief requested.
[9.2.22.9 NMAC - N, 4/1/2004]