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