7-7-16. Definitions.
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/nm/chapter-7-taxation/article-7-estate-tax/7-7-16·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in the Art Acceptance Act [7-7-15 to 7-7-20 NMSA 1978]:
A. "board" means the board of regents of the museum of New Mexico;
B. "decedent" means the deceased individual;
C. "division" or "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;
D. "museum" means the museum of New Mexico;
E. "personal representative" means the executor or administrator of a decedent or, if no executor or administrator is appointed, qualified and acting, any person who has possession of any property of the decedent; and
F. "work of art" includes any painting, drawing, print, photograph, sculpture, carving, textile, basketry, artifact, natural specimen, rare book, authors' papers, objects of historical or technical interest or other article of intrinsic cultural value.
History: 1978 Comp., § 7-7-16, enacted by Laws 1983, ch. 209, § 2; 1986, ch. 20, § 60; 1987, ch. 164, § 1.