N.M. Stat. § 45-3-1302
Affidavit showing death of employee; payment.
Upon receiving an affidavit stating that a person previously in its employ is dead and
that the affiant is the surviving spouse, the state or any of its political subdivisions, or
any corporation, copartnership, association, individual, bank or trust company may pay
to the affiant the amount of the wages, earnings, commissions, salary, travel or other
reimbursement earned by the deceased and the affiant's receipt shall release the payor
from all liability therefor.