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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-7-10

Administration

Official textnmonesource.comlast amended

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].

Amendment history

1953 Comp., § 72-33-10, enacted by Laws 1973, ch. 345, § 10.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (18 sections)
  1. 7-7-1 · Short title
  2. 7-7-2 · Definitions
  3. 7-7-3 · Residents; tax imposed; credit for tax paid other state
  4. 7-7-4 · Nonresidents; tax imposed; exemption
  5. 7-7-5 · Tax return
  6. 7-7-6 · Date payment due
  7. 7-7-7 · 7-7-7
  8. 7-7-8 · Department to file certificate; final settlement of account
  9. 7-7-9 · 7-7-9
  10. 7-7-10 · Administration
  11. 7-7-11 · Sale of property to pay tax
  12. 7-7-12 · Liability for failure to pay tax before distribution or…
  13. 7-7-15 · Short title
  14. 7-7-16 · Definitions
  15. 7-7-17 · Payment of estate tax in works of art
  16. 7-7-18 · Procedure for payment in works of art
  17. 7-7-19 · Agreement on valuation
  18. 7-7-20 · Credit against tax
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