New Mexico Administrative Code
Title 3 - TAXATION
Chapter 8 - ESTATE TAX
Part 5 - FEDERAL EXTENSION
Section 3.8.5.8 - COPY OF FEDERAL EXTENSION
Universal Citation: 3 NM Admin Code 3.8.5.8
Current through Register Vol. 35, No. 18, September 24, 2024
If an extension of time for filing the federal estate tax return is granted by the federal government, that extension applies to the filing of the state estate tax return. A copy of the document granting the extension by the federal government must be filed simultaneously with the filing of the state estate tax return by the date to which the federal extension has been granted.
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