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§ 45-3-701 NMSA 1978

Time of accrual of duties and powers

Known as the Uniform Estate Tax Apportionment Act

The act spans §§ 45–45 (144 sections).

1953 Comp., § 32A-3-701, enacted by Laws 1975, ch. 257, § 3-701.

A. The duties and powers of a personal representative commence upon his appointment. The powers of a personal representative relate back in time to give acts by the person appointed which are beneficial to the estate occurring prior to appointment the same effect as those occurring thereafter.

B. Prior to appointment, a person named personal representative in a will may carry out written instructions of the decedent relating to his body, funeral and burial arrangements.

C. A personal representative may ratify and accept acts on behalf of the estate done by others prior to the appointment of the personal representative where the acts would have been proper for a personal representative.

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.