A utility shall keep records of deposits and issue receipts of deposits in accordance with the requirements of Paragraphs (5), (7), (8) and (9) of Subsection B of 17.9.560.12 NMAC and Paragraphs (5), (7), (8) and (9) of Subsection B of 17.10.650.11 NMAC.
N.M. Admin. Code § 17.5.410.20