N.M. Stat. § 28-22-2
Definitions.
As used in the New Mexico Religious Freedom Restoration Act:
A. "free exercise of religion" means an act or a refusal to act that is substantially
motivated by religious belief; and
B. "government agency" means the state or any of its political subdivisions,
institutions, departments, agencies, commissions, committees, boards, councils,
bureaus or authorities.