us-nm/stat
NMSA 1978, § 7-7-8 — Department to file certificate; final settlement of account
A.
Except as otherwise provided in Subsection B of this section, the department
shall file a certificate with the clerk of the county in which the estate or any part of it is
located when:
(1) no taxes imposed by the Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] are
due; or
(2) the taxes due under the Estate Tax Act have been paid.
B.
If the estate is not required to file a federal estate tax return, the filing of a
certificate by the department is not required.
C.
No court shall allow the final settlement of the account of any personal
representative until either a certificate is filed as provided in this section if the estate is
required to file a federal estate tax return or the personal representative demonstrates
that the estate was not required to file a federal estate tax return.
Source: official text