N.M. Stat. § 77-9-21
Bills of sale; necessity and presumptions; definition of
livestock.
A. No person shall buy, receive, sell, dispose of or have in his possession any
livestock in this state unless the person selling or disposing of such livestock gives and
the person buying or receiving such livestock takes a written bill of sale giving the
number, kind, marks and brand of each animal sold which meets the requirements of
Section 77-9-22 NMSA 1978.
B. The possession of livestock without having a written bill of sale meeting the
requirements of Section 77-9-22 NMSA 1978 is prima facie evidence of illegal
possession against any person charged with theft, unlawful possession, handling,
driving or killing any livestock.