N.M. Stat. § 54-2A-506
Distribution in kind.
A partner does not have a right to demand or receive any distribution from a limited
partnership in any form other than cash. Subject to Subsection B of Section 809 [54-2A-
809 NMSA 1978] of the Uniform Revised Limited Partnership Act, a limited partnership
may distribute an asset in kind to the extent each partner receives a percentage of the
asset equal to the partner's share of distributions.