N.M. Stat. § 54-2A-113
Dual capacity.
A person may be both a general partner and a limited partner. A person that is both
a general and limited partner has the rights, powers, duties and obligations provided by
the Uniform Revised Limited Partnership Act and the partnership agreement in each of
those capacities. When the person acts as a general partner, the person is subject to
the obligations, duties and restrictions pursuant to that act and the partnership
agreement for general partners. When the person acts as a limited partner, the person
is subject to the obligations, duties and restrictions pursuant to that act and the
partnership agreement for limited partners.