En el caso de que los herederos, mandatarios y legatarios carecieran de dinero en efectivo para pagar contribuciones sobre la propiedad de propiedades trasmitidas en herencia y para pagar la contribución de herencia impuesta por esta ley, el Secretario de Hacienda queda autorizado para consentir al albacea, administrador o fideicomisario que previo el trámite legal correspondiente venda o grave con garantía hipotecaria o en cualquier otra forma, la parte de los bienes relictos que fueren necesariamente indispensables a fin de allegar fondos suficientes para el pago de las referidas contribuciones y el registrador de la propiedad, queda autorizado, en estos casos, a inscribir los documentos que al efecto se otorguen.
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