Article
Uniform Principal and Income
- § 46-3A-101 NMSA 1978— Short title
- § 46-3A-102 NMSA 1978— Definitions
- § 46-3A-103 NMSA 1978— Fiduciary duties; general principles
- § 46-3A-104 NMSA 1978— Trustee's power to adjust
- § 46-3A-105 NMSA 1978— Conversion to total return trust
- § 46-3A-106 NMSA 1978— Administration of total return trust
- § 46-3A-107 NMSA 1978— Determination of matters in administration
- § 46-3A-108 NMSA 1978— Distribution of total return trust
- § 46-3A-109 NMSA 1978— Restrictions on distributions
- § 46-3A-110 NMSA 1978— Limitations on conversion
- § 46-3A-111 NMSA 1978— Release
- § 46-3A-112 NMSA 1978— Remedies
- § 46-3A-113 NMSA 1978— Applicability
- § 46-3A-201 NMSA 1978— Determination and distribution of net income
- § 46-3A-202 NMSA 1978— Distribution to residuary and remainder beneficiaries
- § 46-3A-301 NMSA 1978— When right to income begins and ends
- § 46-3A-302 NMSA 1978— Apportionment of receipts and disbursements when decedent dies or income interest begins
- § 46-3A-303 NMSA 1978— Apportionment when income interest ends
- § 46-3A-401 NMSA 1978— Character of receipts
- § 46-3A-402 NMSA 1978— Distribution from trust or estate
- § 46-3A-403 NMSA 1978— Business and other activities conducted by trustee
- § 46-3A-404 NMSA 1978— Principal receipts
- § 46-3A-405 NMSA 1978— Rental property
- § 46-3A-406 NMSA 1978— Obligation to pay money
- § 46-3A-407 NMSA 1978— Insurance policies and similar contracts
- § 46-3A-408 NMSA 1978— Insubstantial allocations not required
- § 46-3A-409 NMSA 1978— Deferred compensation, annuities and similar payments
- § 46-3A-410 NMSA 1978— Liquidating asset
- § 46-3A-411 NMSA 1978— Minerals, water and other natural resources
- § 46-3A-412 NMSA 1978— Timber
- § 46-3A-413 NMSA 1978— Property not productive of income
- § 46-3A-414 NMSA 1978— Derivatives and options
- § 46-3A-415 NMSA 1978— Asset-backed securities
- § 46-3A-501 NMSA 1978— Disbursements from income
- § 46-3A-502 NMSA 1978— Disbursements from principal
- § 46-3A-503 NMSA 1978— Transfers from income to principal for depreciation
- § 46-3A-504 NMSA 1978— Transfers from income to reimburse principal
- § 46-3A-505 NMSA 1978— Income taxes
- § 46-3A-506 NMSA 1978— Adjustments between principal and income because of taxes
- § 46-3A-601 NMSA 1978— Uniformity of application and construction
- § 46-3A-602 NMSA 1978— Severability clause
- § 46-3A-603 NMSA 1978— Application of the Uniform Principal and Income Act to existing trusts and estates