A. Except as otherwise provided in Subsections B through E of this section, a parent-child relationship does not exist between an adoptee and the adoptee’s genetic parents.

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B. A parent-child relationship exists between an individual who is adopted by the spouse of either genetic parent and:

(1)     the genetic parent whose spouse adopted the individual; and

(2)     the other genetic parent, but only for the purpose of the right of the adoptee or a descendant of the adoptee to inherit from or through the other genetic parent.

C. A parent-child relationship exists between both genetic parents and an individual who is adopted by a relative of a genetic parent or by the spouse or surviving spouse of a relative of a genetic parent, but only for the purpose of the right of the adoptee or a descendant of the adoptee to inherit from or through either genetic parent.

D. A parent-child relationship exists between both genetic parents and an individual who is adopted after the death of both genetic parents, but only for the purpose of the right of the adoptee or a descendant of the adoptee to inherit through either genetic parent.

E. If, after a parent-child relationship is established between a child of assisted reproduction and a parent or parents pursuant to Section 45-2-120 N.M. Stat. Ann. or between a gestational child and a parent or parents pursuant to Section 45-2-121 N.M. Stat. Ann., the child is adopted by another or others, the child’s parent or parents pursuant to Section 45-2-120 or 45-2-121 N.M. Stat. Ann. are treated as the child’s genetic parent or parents for the purpose of this section.