N.M. Stat. § 53-16-23
Deposit with state treasurer of amount due certain
shareholders.
Upon the voluntary or involuntary dissolution of a corporation, the portion of the
assets distributable to a creditor or shareholder who is unknown or cannot be found, or
who is under disability and there is no person legally competent to receive the
distributive portion, shall be reduced to cash and deposited with the state treasurer and
shall be paid over to the creditor or shareholder or to his legal representative upon proof
satisfactory to the state treasurer of his right thereto.