7-7-1. Short title.
32 words·~1 min read·
/nm/chapter-7-taxation/article-7-estate-tax/7-7-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sections 7-7-1 through 7-7-12 NMSA 1978 may be cited as the "Estate Tax Act".
History: 1953 Comp., § 72-33-1, enacted by Laws 1973, ch. 345, § 1; 1989, ch. 122, § 1.