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§ 45-3-816 NMSA 1978

Final distribution to domiciliary representative

Known as the Uniform Estate Tax Apportionment Act

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

1953 Comp., § 32A-3-816, enacted by Laws 1975, ch. 257, § 3-816.

The estate of a nonresident decedent being administered by a personal representative appointed in New Mexico shall, if there is a personal representative of the decedent's domicile willing to receive it, be distributed to the domiciliary personal representative for the benefit of the successors of the decedent unless:

A. by virtue of the decedent's will, if any, and applicable choice of law rules, the successors are identified pursuant to the local law of New Mexico without reference to the local law of the decedent's domicile;

B. the personal representative of New Mexico, after reasonable inquiry, is unaware of existence or identity of a domiciliary personal representative; or

C. the court orders otherwise in a proceeding for a closing order under Section 3-1001 [ 45-3-1001 NMSA 1978] or incident to the closing of a supervised administration.

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.