N.M. Stat. § 61-32-20
Embalming. (Repealed effective July 1, 2030.)
A. All dead human bodies not disposed of within twenty-four hours after death or
release or receipt by the establishment or crematory shall be embalmed in accordance
with the Funeral Services Act or stored under refrigeration as determined by board rule,
unless otherwise required by regulation of the office of the state medical investigator or
the secretary of health or by orders of an authorized official of the office of the state
medical investigator, a court of competent jurisdiction or other authorized official.
B. A dead human body shall not be embalmed except by a funeral service
practitioner, embalmer or a funeral service intern under the supervision of a funeral
service practitioner.
C. When embalming is not required under the provisions of this section, a dead
human body shall not be embalmed without express authorization by the:
(1)
surviving spouse or next of kin;
(2)
legal agent or personal representative of the deceased; or
(3)
person assuming responsibility for final disposition.
D. When embalming is not required, and prior to obtaining authorization for the
embalming, a dead human body may be washed and other health procedures, including
closing of the orifices, may be performed without authorization.
E. When a dead human body is embalmed, the funeral service practitioner or
embalmer who embalms the body or the funeral service intern who embalms the body
and the funeral service practitioner who supervises the embalming shall, within twenty-
four hours after the embalming procedure, complete and sign an embalming case report
describing the elapsed time since death, the condition of the remains before and after
embalming and the embalming procedures used. The embalming case report shall be
kept on file at the establishment for a period of not less than seven years following the
embalming.
F. Except as provided in Subsection A of this section, embalming is not required.