NMSA 1978, § 7-7-5 — Tax return

The personal representative of every estate subject to the tax imposed by the Estate
Tax Act [7-7-1 to 7-7-12 NMSA 1978] who is required by the laws of the United States
to file a federal estate tax return shall file with the department on or before the date the
federal estate tax return is required to be filed, including any extension of time for filing
the federal estate tax return:

# A.

a return for the taxes due under the Estate Tax Act; and

# B.

a copy of the federal estate tax return.