§ 7-7-11 NMSA 1978

A personal representative may sell so much of any property as is necessary to pay the taxes due under the Estate Tax Act [ 7-7-1 to 7-7-12 NMSA 1978]. A personal representative may sell so much of any property specifically bequeathed or devised as is necessary to pay the proportionate amount of the taxes due on the transfer of the property and the fees and expenses of the sale, unless the legatee or devisee pays the personal representative the proportionate amount of the taxes due.