New Mexico Statutes
Article 3 - Probate of Wills and Administration
Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION

Section 45-3-901 - Successors' rights if no administration. - In the absence of administration, the heirs and devisees are...

Section 45-3-902 - Distribution; order in which assets appropriated; abatement. - A. Except as provided in Subsection C of this section,...

Section 45-3-903 - Successor's indebtedness offset against interest; defenses. - The amount of a noncontingent indebtedness of a successor to...

Section 45-3-904 - Interest on general pecuniary devise. - General pecuniary devises bear interest at five percent per annum...

Section 45-3-905 - Penalty clause for contest. - A provision in a will purporting to penalize any interested...

Section 45-3-906 - Distribution in kind; valuation; method. - A. Unless a contrary intention is indicated by the will,...

Section 45-3-907 - Distribution in kind; evidence. - If distribution in kind is made, the personal representative shall...

Section 45-3-908 - Distribution; right or title of distributee. - Proof that a distributee has received an instrument or deed...

Section 45-3-909 - Improper distribution; liability of distributee. - Unless the distribution or payment no longer can be questioned...

Section 45-3-910 - Purchases from distributees protected. - If property distributed in kind or a security interest therein...

Section 45-3-911 - Partition for purpose of distribution. - A. When two or more heirs or devisees are entitled...

Section 45-3-912 - Private agreements among successors to decedent binding on personal representative. - Subject to the rights of creditors and taxing authorities, successors...

Section 45-3-913 - Distributions to trustee. - A. Before distributing to a trustee, the personal representative may...

Section 45-3-914 - Disposition of unclaimed assets. - If an heir, devisee or claimant cannot be found, the...

Section 45-3-915 - Distribution to person under disability. - A. A personal representative may discharge an obligation to distribute...

Section 45-3-916 - Repealed. - History: 1953 Comp., § 32A-3-916, enacted by Laws 1975, ch....

Section 45-3-920 - Short title. - Sections 5 through 17 [15] [45-3-920 to 45-3-930 NMSA 1978]...

Section 45-3-921 - Definitions. - As used in the Uniform Estate Tax Apportionment Act [45-3-920...

Section 45-3-922 - Apportionment by will or other dispositive instrument. - A. Except as otherwise provided in Subsection C of this...

Section 45-3-923 - Statutory apportionment of estate taxes. - To the extent that apportionment of an estate tax is...

Section 45-3-924 - Credits and deferrals. - Except as otherwise provided in Sections 10 and 11 of...

Section 45-3-925 - Insulated property; advancement of tax. - A. In this section: (1) "advanced fraction" means a fraction...

Section 45-3-926 - Apportionment and recapture of special elective benefits. - A. In this section: (1) "special elective benefit" means a...

Section 45-3-927 - Securing payment of estate tax from property in possession of fiduciary. - A. A fiduciary may defer a distribution of property until...

Section 45-3-928 - Collection of estate tax by fiduciary. - A. A fiduciary responsible for payment of an estate tax...

Section 45-3-929 - Right of reimbursement. - A. A person required under Section 13 [45-3-928 NMSA 1978]...

Section 45-3-930 - Action to determine or enforce act. - A fiduciary, transferee or beneficiary of the gross estate may...