The primary liability for payment of the estate tax is on the personal representative of the estate, as defined in Section 7-7-2(I) NMSA 1978. The liability imposed by Section 7-7-12(B) NMSA 1978 is secondary.

[8/5/74, 9/15/88, 7/15/96; 3.8.12.8 NMAC - Rn & A, 3 NMAC 8.12.8, 12/14/00]