There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 45-9A-11 — Action to determine or enforce act.
45-9A-11. Action to determine or enforce act.
A fiduciary, transferee or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce the Uniform Estate Tax Apportionment Act [ 45-9A-1 NMSA 1978].
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