N.M. Admin. Code § 19.2.2.79
Upon termination of the mineral lease by reason of forfeiture, surrender, expiration of term or for any other reason, lessee may, pursuant to Section 19-8-29, remove all improvements and equipment as can be removed without material injury to the premises; provided, however, that all rents and royalties have been paid and that such removal is accomplished within two years from the termination date or before such earlier date as the commissioner may set upon thirty (30) days' written notice to the lessee. All improvements and equipment remaining upon the premises after the removal date as set in accordance with this section shall be forfeited to the state of New Mexico without compensation, unless such forfeiture is disclaimed by the commissioner. Notwithstanding the foregoing, the commissioner may require the lessee to remove any and all improvements from the premises and to reclaim any surface disturbance caused by such removal in accordance with its reclamation plan.
N.M. Admin. Code § 19.2.2.79