New Mexico Statutes 59A-10-2. Purpose of deposit
A. Deposits made in this state pursuant to Sections 85 [59A-5-18 N.M. Stat. Ann.] (general deposit), 86 [59A-5-19 N.M. Stat. Ann.] (special deposit) or 87 [59A-5-20 N.M. Stat. Ann.] (general deposit of alien insurer) of the Insurance Code shall be held in trust for the respective purposes stated in those sections.
B. A deposit made in this state by a domestic insurer transacting insurance in another state, province or country under the laws thereof shall be held for protection of all the insurer’s policyholders or all its policyholders and creditors or for such other purpose or purposes as may be specified pursuant to such laws.
C. Deposits required under Section 100 [59A-5-33 N.M. Stat. Ann.] (reciprocity provision) of the Insurance Code shall be held for purposes specified by the superintendent’s order requiring the deposit to be made.