N.M. Stat. § 66-12-14
Water skis and surfboards.
A. No person shall operate a vessel on any waters of this state for towing a person
on water skis, a surfboard or similar device unless there is in the vessel a person in
addition to the operator or a device capable of letting the oprator [operator] have an
unobstructed view of the person or object being towed. All skiers must wear ski belts or
jackets.
B. No person shall operate a vessel on any waters of this state, towing a person on
water skis, a surfboard or similar device, nor shall any person engage in water skiing,
surfboarding or similar activity, at any time between the hours from one hour after
sunset to one hour before sunrise.
C. The provisions of Subsections A and B of this section do not apply to a performer
engaged in a professional exhibition or to a person engaged in an activity authorized
under Section 66-12-15 NMSA 1978.
D. No person shall negligently operate or manipulate any vessel, tow rope or other
device by which the direction or location of water skis, a surfboard or similar device may
be affected or controlled, in such a way as to cause the water skis, surfboard or similar
device, or any person thereon, to strike any object or person.