N.M. Stat. § 7-41-5
Exemption.
A health care facility with more than ninety thousand annual medicaid-financed bed
days may claim an exemption in an amount equal to sixty-five percent of the health care
quality surcharge due in a reporting period. The percentage and annual medicaid-
financed bed days threshold may be modified by rule promulgated by the human
services department [health care authority department], if necessary, for approval of the
surcharge program by the federal centers for medicare and medicaid services.