A final order of a court of another state determining testacy, the validity or construction of a will, made in a proceeding involving notice to and an opportunity for contest by all interested persons, must be accepted as determinative by the courts of New Mexico if it includes, or is based upon, a finding that the decedent was domiciled at his death in the state where the order was made.
§ 45-3-408 NMSA 1978
Formal testacy proceedings; will construction; effect of final order in another jurisdiction
Known as the Uniform Estate Tax Apportionment Act
The act spans §§ 45–45 (144 sections).
1953 Comp., § 32A-3-408, enacted by Laws 1975, ch. 257, § 3-408.
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.