If conflicting claims as to the domicile of a decedent are made in a formal testacy or appointment proceeding commenced in New Mexico, and in a testacy or appointment proceeding after notice pending at the same time in another state, the district court of New Mexico must stay, dismiss or permit suitable amendment in, the proceeding here unless it is determined that the local proceeding was commenced before the proceeding elsewhere. The determination of domicile in the proceeding first commenced must be accepted as determinative in the proceeding in New Mexico.
§ 45-3-202 NMSA 1978
Appointment or testacy proceedings; conflicting claim of domicile in another state
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 45–45 (144 sections).
1953 Comp., § 32A-3-202, enacted by Laws 1975, ch. 257, § 3-202.
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.