New Mexico Administrative Code
Title 3 - TAXATION
Chapter 8 - ESTATE TAX
Part 10 - LIEN
Section 3.8.10.8 - WHEN LIEN ARISES
Universal Citation: 3 NM Admin Code 3.8.10.8
Current through Register Vol. 35, No. 24, December 23, 2024
A lien on property of the estate arises pursuant to Sections 7-1-37 NMSA 1978 et seq. of the Tax Administration Act, and not otherwise.
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