N.M. Admin. Code § 18.19.3.13
The registration plate issued by the department for an off-highway motor vehicle shall be affixed to the rear of the motor vehicle in the place provided by the manufacturer of the motor vehicle for the affixing of registration plates. In the event that no place is specifically provided by the manufacturer for the affixing of registration plates, the plate shall be affixed to the rear of the off-highway motor vehicle so that it is easily readable from a position ten feet to the rear center of the motor vehicle. In the event it is not feasible to affix the registration plate to the rear of the off-highway motor vehicle, the plate may be affixed to the dashboard or other portion of the motor vehicle so that it is easily readable from outside the motor vehicle.
N.M. Admin. Code § 18.19.3.13