N.M. Stat. § 74-7-3
Definitions.
As used in the Environmental Compliance Act:
A. "board" means the environmental improvement board;
B. "director" means the director of the division;
C. "division" means the environmental improvement division of the health and
environment department [department of environment];
D. "environmental audit" means a systematic assessment, analysis and evaluation
by a regulated entity of its compliance with environmental laws and regulations
administered by the board and the division, applicable to its operation; and
E. "regulated entity" means any person, partnership, corporation, firm, association,
governmental or other entity organized and engaging in any business or activity in the
state which deals with or has an impact on the environment of this state or which must
by law comply with federal or state environmental protection regulations.