N.M. Stat. § 19-10-11
[Statement with royalty payment; inspection of books;
state's lien for unpaid royalty; log; specimen of drill cuttings.]
The lessee shall be required to submit to the commissioner of public lands with each
and every royalty payment, a correct statement showing the amount of oil or gas
produced and saved since the last report and the market value thereof, except oil and
gas used in developing and operating said lease. All books and accounts of the lessee
pertaining to the production, transportation and marketing of the output from the leased
lands shall be open to the examination and inspection at all reasonable hours by the
commissioner of public lands or his representative. The value of any unpaid royalty, and
any sum due the state upon any lease, shall become a prior lien upon the production
from the leased premises and the improvements situated thereon. The lessee shall
furnish to the commissioner of public lands, as and when called for by him, a full,
accurate and complete log, and also a complete specimen of drill cuttings of any and all
wells drilled by lessee on the leased lands.