All regulations, rulings, and attorney general's opinions pertaining to the former law, Taxation of Inheritances and Transfers (Laws 1921, Chapter 179, as amended), were superseded by the Estate Tax Act.

[7/15/96; 3.8.1.9 NMAC - Rn, 3 NMAC 8.1.9, 12/14/00]

HISTORY OF 3.8.1 NMAC:

Pre-NMAC History: [RESERVED]

NMAC History:

3 NMAC 8.1, Estate Tax - General Provisions, filed 7/2/96.

3.8.1 NMAC, Estate Tax - General Provisions, filed 12/1/00.