Estate Tax

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Estate Tax

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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
7-7-14

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.