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NEW MEXICO STATUTES AND CODES
Article 9A - Uniform Estate Tax Apportionment Act, 45-9A-1 through 45-9A-13.
- Section 45-9A-1 - Short title.
- Section 45-9A-2 - Definitions.
- Section 45-9A-3 - Apportionment by will or other dispositive instrument.
- Section 45-9A-4 - Statutory apportionment of estate taxes.
- Section 45-9A-5 - Credits and deferrals.
- Section 45-9A-6 - Insulated property; advancement of tax.
- Section 45-9A-7 - Apportionment and recapture of special elective benefits.
- Section 45-9A-8 - Securing payment of estate tax from property in possession of fiduciary.
- Section 45-9A-9 - Collection of estate tax by fiduciary.
- Section 45-9A-10 - Right of reimbursement.
- Section 45-9A-11 - Action to determine or enforce act.
- Section 45-9A-12 - Uniformity of application and construction.
- Section 45-9A-13 - Severability.
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