Sections 5 through 17 [15] [45-3-920 to 45-3-930 NMSA 1978] of this act may be cited as the "Uniform Estate Tax Apportionment Act".

History: Laws 2005, ch. 143, § 5; 1978 Comp., § 45-9A-1 recompiled as § 45-3-920 by Laws 2011, ch. 124, § 99.

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.

Laws 2005, ch. 143, § 16, relating to uniformity of application and construction of the Uniform Estate Tax Apportionment Act, was repealed by Laws 2011, ch. 124, § 97, effective January 1, 2012.

Laws 2005, ch. 143, § 17, relating to severability, was repealed by Laws 2011, ch. 124, § 97, effective January 1, 2012.

Recompilations. — Laws 2011, ch. 124, § 99 recompiled former 45-9A-1 NMSA 1978 as 45-3-920 NMSA 1978, effective January 1, 2012.

Law reviews. — For annual survey of New Mexico law of estates and trusts, see 19 N.M.L. Rev. 669 (1990).

Am. Jur. 2d, A.L.R. and C.J.S. references. — 42 Am. Jur. 2d Inheritance, Estate, and Gift Taxes § 341 et seq.

What law governs apportionment of estate taxes among persons interested in estate, 16 A.L.R.2d 1282.

Construction and effect of provisions of will relied upon as affecting the burden of taxation, 37 A.L.R.2d 7, 70 A.L.R.3d 630.

Statutes apportioning or prorating estate taxes, 37 A.L.R.2d 199.

Liability of executor or administrator to estate because of overpaying or unnecessarily paying tax, 55 A.L.R.3d 785.

26A C.J.S. Descent and Distribution § 72; 85 C.J.S. Taxation §§ 1167, 1168; 96 C.J.S. Wills §§ 1109, 1171.