2006 New Mexico Statutes - Article 9A — Uniform Estate Tax Apportionment Act, 45-9A-1 through 45-9A-13.
- Section 45-9A-1 — Short title.
- Section 45-9A-2 — Definitions.
- Section 45-9A-3 — Apportionment by will or other dispositive instrument.
- Section 45-9A-4 — Statutory apportionment of estate taxes.
- Section 45-9A-5 — Credits and deferrals.
- Section 45-9A-6 — Insulated property; advancement of tax.
- Section 45-9A-7 — Apportionment and recapture of special elective benefits.
- Section 45-9A-8 — Securing payment of estate tax from property in possession of fiduciary.
- Section 45-9A-9 — Collection of estate tax by fiduciary.
- Section 45-9A-10 — Right of reimbursement.
- Section 45-9A-11 — Action to determine or enforce act.
- Section 45-9A-12 — Uniformity of application and construction.
- Section 45-9A-13 — Severability.
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