2020 New Mexico Statutes
Chapter 7 - Taxation
Article 7 - Estate Tax
Section 7-7-5 - Tax return.
The personal representative of every estate subject to the tax imposed by the Estate Tax Act [7-7-1 to 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.
ANNOTATIONSThe 1989 amendment, effective June 16, 1989, substituted "department" for "bureau" in the undesignated introductory paragraph.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 42 Am. Jur. 2d Inheritance, Estate and Gift Taxes §§ 318 to 322, 327, 335, 342.
85 C.J.S. Taxation §§ 1883 to 1888, 1896 to 1897, 1976, 1982.
