Persons interested in decedents' estates may apply to the probate court for determination in the informal proceedings provided in Sections 3-101 through 3-1204 [ 45-3-101 to 45-3-1204 NMSA 1978], and may petition the district court for orders in formal proceedings within its jurisdiction.
§ 45-3-105 NMSA 1978
Proceedings affecting devolution and administration
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 45–45 (144 sections).
1953 Comp., § 32A-3-105, enacted by Laws 1975, ch. 257, § 3-105.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.