New Mexico Statutes 53-19-20. Contributions to capital; certificates of membership interest
A. A membership interest in a limited liability company may be issued in exchange for a contribution of cash or property received by the limited liability company or services rendered to the limited liability company, the value of which shall be established and recorded as of the date the contribution was made by the persons in whom management of the limited liability company is vested. If permitted by the articles of organization or an operating agreement, a membership interest in a limited liability company may be issued in exchange for such member’s promissory note or other written promise to contribute cash or property or perform services, the value of which shall be determined by the persons in whom management of the limited liability company is vested.
B. The articles of organization or an operating agreement may:
(1) provide that a membership interest in a limited liability company may be evidenced by a certificate of membership interest issued by the limited liability company;
(2) provide for the assignment or transfer of a membership interest represented by such a certificate by transfer of the certificate; and
(3) make other provisions for such certificates.