N.M. Admin. Code § 17.13.920.10
Sewer utilities are required to file Annual Reports for every calendar year by April 30 of the next year. NMPSC Rule 920 [17.13.920 NMAC] provides that sewer utilities shall file Annual Reports in either of two (2) formats. Class A and Class B sewer utilities as defined in NMPSC Rule 910 [17.13.1 NMAC] shall file Annual Reports in the form provided by the Commission for Class A and Class B Sewer Utilities and included in the Appendix A to NMPSC Rule 920 [17.13.920 NMAC]. Class C sewer utilities as defined in NMPSC Rule 910 [17.13.1 NMAC] may file either an abbreviated Annual Report form provided by the Commission, included in the Appendix B to NMPSC Rule 920 [17.13.920 NMAC], or the form provided for Class A and Class B Sewer Utilities.
N.M. Admin. Code § 17.13.920.10