New Mexico Administrative Code
Title 3 - TAXATION
Chapter 8 - ESTATE TAX
Part 8 12 - PAYMENT OF ESTATE TAX
Section 3.8.12.13 - WHO IS LEGAL REPRESENTATIVE
Universal Citation: 3 NM Admin Code 3.8.12.13
Current through Register Vol. 35, No. 18, September 24, 2024
The term "legal representative" is not restricted to a "personal representative" of a decedent, but includes every person who, with respect to the decedent's property, stands in his place and represents his interests, whether the property is transferred by his act or by operation of law; heirs, next of kin, and distributees may be included in this category.
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