There is a newer version of the New Mexico Statutes
2021
2020
2019
2018
2017
Other previous versions
View our newest version here

2014 New Mexico Statutes
Chapter 7 - Taxation
Section 7 Estate Tax
Section 7-7-5 Tax return.

NM Stat § 7-7-5 (2014) What's This?
7-7-5. Tax return.
The personal representative of every estate subject to the tax imposed by the Estate Tax Act [7-7-1 through 7-7-12 NMSA 1978] who is required by the laws of the United States to file a federal estate tax return shall file with the department on or before the date the federal estate tax return is required to be filed, including any extension of time for filing the federal estate tax return:
A. a return for the taxes due under the Estate Tax Act; and
B. a copy of the federal estate tax return.
History: 1953 Comp., 72-33-5, enacted by Laws 1973, ch. 345, 5; 1989, ch. 122, 3.

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.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.