Article

Estate Tax

§ 7-7-1 NMSA 1978— Short title
§ 7-7-2 NMSA 1978— Definitions
§ 7-7-3 NMSA 1978— Residents; tax imposed; credit for tax paid other state
§ 7-7-4 NMSA 1978— Nonresidents; tax imposed; exemption
§ 7-7-5 NMSA 1978— Tax return
§ 7-7-6 NMSA 1978— Date payment due
§ 7-7-7 NMSA 1978— Interest on amount due; extension of time to file federal return
§ 7-7-8 NMSA 1978— Department to file certificate; final settlement of account
§ 7-7-9 NMSA 1978— Administration not applied for; application or waiver by the department
§ 7-7-10 NMSA 1978— Administration
§ 7-7-11 NMSA 1978— Sale of property to pay tax
§ 7-7-12 NMSA 1978— Liability for failure to pay tax before distribution or delivery
§ 7-7-13 NMSA 1978— 7-7-13, 7-7-14. Reserved
§ 7-7-15 NMSA 1978— Short title
§ 7-7-16 NMSA 1978— Definitions
§ 7-7-17 NMSA 1978— Payment of estate tax in works of art
§ 7-7-18 NMSA 1978— Procedure for payment in works of art
§ 7-7-19 NMSA 1978— Agreement on valuation
§ 7-7-20 NMSA 1978— Credit against tax