N.M. Stat. § 45-3-903
Current through 2024, ch. 69
The amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery of the debt.
NMS § 45-3-903