N.M. Stat. § 45-3-1202
Effect of affidavit.
The person paying, delivering, transferring or issuing personal property or the
evidence thereof pursuant to affidavit is discharged and released to the same extent as
if he dealt with a personal representative of the decedent. He is not required to see to
the application of the personal property or evidence thereof or to inquire into the truth of
any statement in the affidavit. If any person to whom an affidavit is delivered refuses to
pay, deliver, transfer or issue any personal property or evidence thereof, it may be
recovered or its payment, delivery, transfer or issuance compelled upon proof of their
right in a proceeding brought for the purpose by or on behalf of the persons entitled
thereto. Any person to whom payment, delivery, transfer or issuance is made is
answerable and accountable therefor to any personal representative of the estate or to
any other person having a superior right.