NMSA 1978, § 7-7-11 — Sale of property to pay tax

A personal representative may sell so much of any property as is necessary to pay
the taxes due under the Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978]. A personal
representative may sell so much of any property specifically bequeathed or devised as
is necessary to pay the proportionate amount of the taxes due on the transfer of the
property and the fees and expenses of the sale, unless the legatee or devisee pays the
personal representative the proportionate amount of the taxes due.