New Mexico Administrative Code
Title 3 - TAXATION
Chapter 8 - ESTATE TAX
Part 8 12 - PAYMENT OF ESTATE TAX
Section 3.8.12.8 - LIABILITY OF PERSONAL REPRESENTATIVE
Universal Citation: 3 NM Admin Code 3.8.12.8
Current through Register Vol. 35, No. 18, September 24, 2024
The primary liability for payment of the estate tax is on the personal representative of the estate, as defined in Section 7-7-2(I) NMSA 1978. The liability imposed by Section 7-7-12(B) NMSA 1978 is secondary.
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