7-7-10. Administration.
40 words·~1 min read·
/nm/chapter-7-taxation/article-7-estate-tax/7-7-10·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] shall be administered and enforced as provided in the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].
History: 1953 Comp., § 72-33-10, enacted by Laws 1973, ch. 345, § 10.