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New Mexico Statutes Annotated 1978

7

Estate Tax

State of New Mexico

7-7-1Short title 7-7-2Definitions 7-7-3Residents; tax imposed; credit for tax paid other state 7-7-4Nonresidents; tax imposed; exemption 7-7-5Tax return 7-7-6Date payment due 7-7-7Interest on amount due; extension of time to file federal return 7-7-8Department to file certificate; final settlement of account 7-7-9Administration not applied for; application or waiver by the department 7-7-10Administration 7-7-11Sale of property to pay tax 7-7-12Liability for failure to pay tax before distribution or delivery 7-7-13, 7-7-14. Reserved 7-7-15Short title 7-7-16Definitions 7-7-17Payment of estate tax in works of art 7-7-18Procedure for payment in works of art 7-7-19Agreement on valuation 7-7-20Credit against tax