N.M. Stat. § 19-10-65
Definitions.
As used in Sections 19-10-64 through 19-10-70 NMSA 1978:
A. "refinery charge stocks" means crude oils, petroleum or gas condensates and
blends thereof and all other products charged or chargeable to petroleum refinery
facilities;
B. "royalty oil" means crude oil, liquid petroleum products, condensates from wells
or lease plants or a mixture thereof; and
C. "small business" means a concern owning a refinery located in New Mexico that
obtains more than seventy percent of its New Mexico refinery input of crude oil from
producers which do not control, are not controlled by and are not under common control
with such concern and that does not refine more than one hundred thousand barrels per
day of crude oil at owned or leased facilities located in New Mexico.