To transfer an interest in a lease owned by a nonresident decedent (a person who was not a resident of New Mexico at the time of the person's death) to the decedent's heirs or devisees, the decedent's estate must be probated in the state of such decedent's residence and ancillary proceedings conducted in the proper New Mexico court. Certified copies of the proceedings showing proper legal authority to transfer shall be filed with the commissioner. Provided, however, that where lawful transfer occurs outside of probate, the purported transferee shall file with the commissioner the death certificate of the lessee and all instruments effecting transfer of the lease.
N.M. Admin. Code § 19.2.2.66