Monthly reports of operations, production and sale of minerals or materials will be required of lessee to be filed with the commissioner on or before the 20th day of the month following the end of the calendar month of production upon forms prescribed and furnished by the commissioner. The records, books of account and operations pertaining to the mining, extraction, transportation, production, returns, and sales of all ores or minerals taken from the leased lands shall be open and available for field audit and for inspection by the commissioner or the commissioner's authorized agents at all reasonable times.
N.M. Admin. Code § 19.2.3.16