New Mexico Statutes 6-6A-4. Leasehold communities; duties
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Every leasehold community shall:
A. keep all the books, records and accounts in their respective offices in the form prescribed by the local government division;
B. submit to an audit of its books upon request of the local government division; C. make all reports as may be required by the local government division; and
D. conform to the rules and regulations adopted by the local government division.