The Estate Tax Act [ 7-7-1 to 7-7-12 NMSA 1978] shall be administered and enforced as provided in the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].
§ 7-7-10 NMSA 1978
Administration
1953 Comp., § 72-33-10, enacted by Laws 1973, ch. 345, § 10.
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.