N.M. Stat. § 56-10-24
Governing law.
A. In this section, in determining a debtor's location, a debtor:
(1)
who is an individual is located at the individual's principal residence;
(2)
that is an organization and has only one place of business is located at its
place of business; and
(3)
that is an organization and has more than one place of business is located
at its chief executive office.
B. A claim for relief in the nature of a claim for relief under the Uniform Voidable
Transactions Act is governed by the local law of the jurisdiction in which the debtor is
located when the transfer is made or the obligation is incurred.