N.M. Stat. § 76-21-16
Refunds.
Any producer on whose behalf an assessment has been paid is entitled to a refund
of the amount paid by making written application therefor to the commission. The
application shall be made within thirty days after the sale was made giving rise to the
assessment and shall contain enough detail to enable the commission to find the record
of payment. Refunds shall be made within thirty days of the date of the application
unless the proceeds and the necessary information have not been received by the
commission, in which case the refund shall be made within fifteen days after receipt of
the proceeds and necessary information.