N.M. Stat. § 53-16-19
Filing of claims in liquidation proceedings.
In proceedings to liquidate the assets and business of a corporation, the court may
require all creditors of the corporation to file with the clerk of the court or with the
receiver, in such form as the court may prescribe, proofs under oath of their respective
claims. If the court requires the filing of claims, it shall fix a date, which shall be not less
than four months from the date of the order, as the last day for the filing of claims, and
shall prescribe the notice that shall be given to creditors and claimants of the date so
fixed. Prior to the date so fixed, the court may extend the time for the filing of claims.
Creditors and claimants failing to file proofs of claim on or before the date so fixed may
be barred, by order of court, from participating in the distribution of the assets of the
corporation.