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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-7-9

7-7-9

Official textnmonesource.comlast amended

Administration not applied for; application or waiver by the department.

# A.

If no person interested in the estate of a decedent applies for letters testamentary or of administration within thirty days after the death of the decedent, the department may apply to the probate court having jurisdiction for the appointment of an administrator and after a hearing, the probate court shall appoint an administrator of the estate of the decedent.

# B.

If the administration of the estate of a decedent is not necessary, the department may waive administration. The department shall not waive administration until the taxes due under the Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] are paid.

Amendment history

1953 Comp., § 72-33-9, enacted by Laws 1973, ch. 345, § 9; 1989, ch. 122, § 6.

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 →