N.M. Stat. § 53-18-2
Appeal from commission [secretary of state].
A. If the commission [secretary of state] fails to approve any articles of
incorporation, amendment, merger, consolidation or dissolution or any other document
required by the Business Corporation Act to be approved by the commission [secretary
of state] before it is filed in its office, it shall, within fifteen working days after the delivery
thereof to it, give written notice of its disapproval to the person or corporation, domestic
or foreign, delivering the same, specifying the reasons therefor. From the disapproval,
the person or corporation may appeal to the district court pursuant to the provisions of
Section 39-3-1.1 NMSA 1978.
B. If the commission [secretary of state] revokes the certificate of authority to
transact business in this state of any foreign corporation pursuant to the provisions of
the Business Corporation Act, the foreign corporation may appeal to the district court
pursuant to the provisions of Section 39-3-1.1 NMSA 1978.