N.M. Stat. § 53-8-33
Effect of incorporation.
Unless the corporation commission [secretary of state] disapproves pursuant to
Subsection A of Section 53-8-91 NMSA 1978, upon delivery of the articles of
incorporation to the corporation commission [secretary of state], the corporate existence
shall begin, and the certificate of incorporation shall be conclusive evidence that all
conditions precedent, required to be performed by the incorporators, have been
complied with and that the corporation has been incorporated under the Nonprofit
Corporation Act, except as against the state in a proceeding to cancel or revoke the
certificate of incorporation or for involuntary dissolution of the corporation.