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Section 7-7-1 - Short title. - Sections 7-7-1 through 7-7-12 NMSA 1978 may be cited as...
Section 7-7-2 - Definitions. - As used in the Estate Tax Act [7-7-1 to 7-7-12...
Section 7-7-3 - Residents; tax imposed; credit for tax paid other state. - A. A tax in an amount equal to the federal...
Section 7-7-4 - Nonresidents; tax imposed; exemption. - A. Tax in an amount computed as provided in this...
Section 7-7-5 - Tax return. - The personal representative of every estate subject to the tax...
Section 7-7-6 - Date payment due. - The taxes imposed by the Estate Tax Act [7-7-1 to...
Section 7-7-7 - Interest on amount due; extension of time to file federal return. - Interest, as provided in the Tax Administration Act [Chapter 7...
Section 7-7-8 - Department to file certificate; final settlement of account. - A. Except as otherwise provided in Subsection B of this...
Section 7-7-9 - Administration not applied for; application or waiver by the department. - A. If no person interested in the estate of a...
Section 7-7-10 - Administration. - The Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] shall...
Section 7-7-11 - Sale of property to pay tax. - A personal representative may sell so much of any property...
Section 7-7-12 - Liability for failure to pay tax before distribution or delivery. - A. Any personal representative who distributes any property without first...
Section 7-7-15 - Short title. - Sections 7-7-15 through 7-7-20 NMSA 1978 may be cited as...
Section 7-7-16 - Definitions. - As used in the Art Acceptance Act [7-7-15 to 7-7-20...
Section 7-7-17 - Payment of estate tax in works of art. - A decedent's estate may pay all or part of any...
Section 7-7-18 - Procedure for payment in works of art. - A. The personal representative desiring to pay all or part...
Section 7-7-19 - Agreement on valuation. - A. If the board finds that it would be advantageous...
Section 7-7-20 - Credit against tax. - A. Upon assumption of title to a work of art...