N.M. Stat. § 61-32-2
Purpose. (Repealed effective July 1, 2030.)
In the interest of public health, safety and welfare and to protect the public from the
unprofessional, improper, incompetent and unlawful practice of the care and disposition
of the dead human body, it is necessary to provide laws and regulations to govern the
handling and care of the dead and the sensitivities of those who survive, whether they
wish or do not wish rites or ceremonies. The primary responsibility and obligation of the
board of funeral services is to protect the public.