N.M. Stat. § 57-11-13
[Definitions.]
A. The term "person," as used in this act [57-11-1 to 57-11-13 NMSA 1978], means
any individual, firm, corporation, partnership, association, trustee, receiver or assignee
for the benefit of creditors.
B. The terms "sell," "sold," "buy" and "purchase," as used in this act, include
exchange, barter, gift and offer or contract to sell or buy.