N.M. Stat. § 45-2-711
Future interests in heirs and like.
If an applicable statute or a governing instrument calls for a present or future
distribution to or creates a present or future interest in a designated individual's "heirs",
"heirs at law", "next of kin", "relatives" or "family" or language of similar import, the
property passes to those persons, including the state, and in such shares as would
succeed to the designated individual's intestate estate under the intestate succession
law of the designated individual's domicile if the designated individual died when the
disposition is to take effect in possession or enjoyment. If the designated individual's
surviving spouse is living but is remarried at the time the disposition is to take effect in
possession or enjoyment, the surviving spouse is not an heir of the designated
individual.