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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-7-5

Tax return

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-33-5, enacted by Laws 1973, ch. 345, § 5; 1989, ch. 122, § 3.

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
Full table of contents →