N.M. Stat. § 45-2-708
Class gifts to descendants, issue or heirs of the body;
form of distribution if none specified.
If a class gift in favor of "descendants", "issue" or "heirs of the body" does not
specify the manner in which the property is to be distributed among the class members,
the property is distributed among the class members who are living when the interest is
to take effect in possession or enjoyment in such shares as they would receive pursuant
to the applicable law of intestate succession if the designated ancestor had then died
intestate owning the subject matter of the class gift.