The situs of debts and obligations for the purpose of attachment shall be the domicile of the debtor or obliger [obligor] and the situs of intangible interests in property, real or personal, legal or equitable, shall be the place where such property is located.
History: Laws 1939, ch. 159, § 5; 1941 Comp., § 22-103; 1953 Comp., § 26-1-3.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Law reviews. — For article, "Attachment in New Mexico - Part II," see 2 Nat. Resources J. 75 (1962).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 6 Am. Jur. 2d Attachment and Garnishment §§ 25 to 29, 32, 46.
7 C.J.S. Attachment § 54.
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