us-nm/stat

NMSA 1978, § 7-7-1 — Short title

Sections 7-7-1 through 7-7-12 NMSA 1978 may be cited as the "Estate Tax Act".

Last amended: 1953 Comp., § 72-33-1, enacted by Laws 1973, ch. 345, § 1; 1989, ch. 122, § 1.