A transporter or storer of oil and liquid hydrocarbons within the state shall complete and maintain for division inspection for each calendar month a form C-112 containing complete information and data indicated by the form respecting stocks of oil and liquid hydrocarbons on hand and receipts and deliveries of oil and liquid hydrocarbons by pipeline and trucks within the state, and receipts and deliveries from leases to storers or refiners; between transporters within the state; between storers and refiners within the state.
N.M. Admin. Code § 19.15.7.22