Upon receiving an affidavit stating that a person previously in its employ is dead and that the affiant is the surviving spouse, the state or any of its political subdivisions, or any corporation, copartnership, association, individual, bank or trust company may pay to the affiant the amount of the wages, earnings, commissions, salary, travel or other reimbursement earned by the deceased and the affiant's receipt shall release the payor from all liability therefor.
§ 45-3-1302 NMSA 1978
Affidavit showing death of employee; payment
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 45–45 (144 sections).
1953 Comp., § 32A-3-1302, enacted by Laws 1978, ch. 159, § 13.
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.