N.M. Stat. § 45-3-908
Distribution; right or title of distributee.
Proof that a distributee has received an instrument or deed of distribution of assets
in kind, or payment in distribution, from a personal representative is conclusive evidence
that the distributee has succeeded to the interest of the estate in the distributed assets,
as against all interested persons. However, the personal representative may recover the
assets or their value if the distribution was improper.