History: 1953 Comp., § 32A-3-916, enacted by Laws 1975, ch. 257, § 3-916; 1993, ch. 174, § 80; 1978 Comp., § 45-3-916, repealed Laws 2005, ch. 143, § 18.
Repeals. — Laws 2005, ch. 143, § 18 repealed 45-3-916, relating to apportionment of estate taxes, effective July 1, 2005. For provisions of former section, see the 2004 NMSA 1978 on NMOneSource.com. For the comparable provisions governing apportionment of estate taxes, see the Uniform Estate Tax Apportionment Act, 45-3-920 through 45-3-930 NMSA 1978..
Structure New Mexico Statutes
Chapter 45 - Uniform Probate Code
Article 3 - Probate of Wills and Administration
Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION
Section 45-3-901 - Successors' rights if no administration.
Section 45-3-902 - Distribution; order in which assets appropriated; abatement.
Section 45-3-903 - Successor's indebtedness offset against interest; defenses.
Section 45-3-904 - Interest on general pecuniary devise.
Section 45-3-905 - Penalty clause for contest.
Section 45-3-906 - Distribution in kind; valuation; method.
Section 45-3-907 - Distribution in kind; evidence.
Section 45-3-908 - Distribution; right or title of distributee.
Section 45-3-909 - Improper distribution; liability of distributee.
Section 45-3-910 - Purchases from distributees protected.
Section 45-3-911 - Partition for purpose of distribution.
Section 45-3-913 - Distributions to trustee.
Section 45-3-914 - Disposition of unclaimed assets.
Section 45-3-915 - Distribution to person under disability.
Section 45-3-920 - Short title.
Section 45-3-921 - Definitions.
Section 45-3-922 - Apportionment by will or other dispositive instrument.
Section 45-3-923 - Statutory apportionment of estate taxes.
Section 45-3-924 - Credits and deferrals.
Section 45-3-925 - Insulated property; advancement of tax.
Section 45-3-926 - Apportionment and recapture of special elective benefits.
Section 45-3-927 - Securing payment of estate tax from property in possession of fiduciary.
Section 45-3-928 - Collection of estate tax by fiduciary.