Sections 7-7-15 through 7-7-20 NMSA 1978 may be cited as the "Art Acceptance Act".
History: 1978 Comp., § 7-7-15, enacted by Laws 1983, ch. 209, § 1; 1993, ch. 30, § 13.
The 1993 amendment, effective June 18, 1993, substituted "Sections 7-7-15 through 7-7-20 NMSA 1978" for "This act".
Structure 2021 New Mexico Statutes
Section 7-7-3 - Residents; tax imposed; credit for tax paid other state.
Section 7-7-4 - Nonresidents; tax imposed; exemption.
Section 7-7-6 - Date payment due.
Section 7-7-7 - Interest on amount due; extension of time to file federal return.
Section 7-7-8 - Department to file certificate; final settlement of account.
Section 7-7-9 - Administration not applied for; application or waiver by the department.
Section 7-7-10 - Administration.
Section 7-7-11 - Sale of property to pay tax.
Section 7-7-12 - Liability for failure to pay tax before distribution or delivery.
Section 7-7-17 - Payment of estate tax in works of art.
Section 7-7-18 - Procedure for payment in works of art.