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