N.M. Stat. § 76-21-15
Levy of assessment on commodity sales.
A. The commission may assess, levy and collect an assessment, the amount of
which shall not exceed the maximum stated in the petition for referendum, on all units,
plants or animals of the commodity produced or handled within this state and sold in
commercial channels. If the commission determines it is impractical to assess on units
of the commodity sold into commercial channels, or on wire, twine, binding or packaging
material, an assessment may be imposed on the producer. All casual sales of the
commodity made by the producer direct to the consumer shall be exempt from the
assessment. The amount of the assessment shall be determined by the commission
and published annually.
B. The assessment shall be levied and assessed to the producer at the time of sale
and shall be deducted by the first purchaser from the price paid to the producer. In the
case of assessments imposed on wire, twine, binding or packaging materials, the
assessment shall be added to the purchase price by the seller and paid to the
commission. In the case of acreage assessments, the amount shall be imposed on the
producer at a time established by the commission and the producer shall pay the
assessment directly to the commission.