New Mexico Administrative Code
Title 3 - TAXATION
Chapter 8 - ESTATE TAX
Part 8 12 - PAYMENT OF ESTATE TAX
Section 3.8.12.12 - CONTROL, CUSTODY OR POSSESSION OF PROPERTY-EXAMPLES
Universal Citation: 3 NM Admin Code 3.8.12.12
Current through Register Vol. 35, No. 24, December 23, 2024
Persons who have control, custody or possession of any of a decedent's property may include the decedent's agents and representatives, safe-deposit companies, warehouse companies, brokers holding securities belonging to the decedent as collateral, debtors of the decedent, bankers, transferees or distributees, factors, joint owners or partners, fiduciaries or trustees, stock transfer agents, escrow agents, bailees, and persons holding any property as security for an outstanding obligation.
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