Sections 7-7-1 through 7-7-12 NMSA 1978 may be cited as the "Estate Tax Act".
§ 7-7-1 NMSA 1978
Short title
Known as the Estate Tax Act
1953 Comp., § 72-33-1, enacted by Laws 1973, ch. 345, § 1; 1989, ch. 122, § 1.
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.