The legal description of both the present and the proposed well location must be set out in an application. Well description shall be to the nearest forty (40) acre subdivision, unless otherwise prescribed by the state engineer. If the use is for irrigation, the lands from which water rights are transferred and the lands to which water rights are transferred shall be described by legal subdivision in the application. Where the use is for other than irrigation, the place of use shall be described by legal subdivision.
N.M. Admin. Code § 19.27.1.28