2021 New Mexico Statutes
Chapter 45 - Uniform Probate Code
Article 3 - Probate of Wills and Administration
Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION
Section 45-3-930 - Action to determine or enforce act.

Universal Citation: NM Stat § 45-3-930 (2021)

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 [45-3-920 to 45-3-930 NMSA 1978].

History: Laws 2005, ch. 143, § 15; 1978 Comp., § 45-9A-11 recompiled as § 45-3-930 by Laws 2011, ch. 124, § 99.

ANNOTATIONS

Recompilations. — Laws 2011, ch. 124, § 99 recompiled former 45-9A-11 NMSA 1978 as 45-3-930 NMSA 1978, effective January 1, 2012.

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