There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 7: Estate Tax, 7-7-1 through 7-7-20
- Section 7-7-1: Short title.
- Section 7-7-2: Definitions.
- Section 7-7-3: Residents; tax imposed; credit for tax paid other state.
- Section 7-7-4: Nonresidents; tax imposed; exemption.
- Section 7-7-5: Tax return.
- Section 7-7-6: Date payment due.
- Section 7-7-7: Interest on amount due; extension of time to file federal return.
- Section 7-7-8: Department to file certificate; final settlement of account.
- Section 7-7-9: Administration not applied for; application or waiver by the department.
- Section 7-7-10: Administration.
- Section 7-7-11: Sale of property to pay tax.
- Section 7-7-12: Liability for failure to pay tax before distribution or delivery.
- Section 7-7-13: , 7-7-14 Reserved.
- Section 7-7-15: Short title.
- Section 7-7-16: Definitions.
- Section 7-7-17: Payment of estate tax in works of art.
- Section 7-7-18: Procedure for payment in works of art.
- Section 7-7-19: Agreement on valuation.
- Section 7-7-20: Credit against tax.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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