New Mexico Administrative Code
Title 3 - TAXATION
Chapter 8 - ESTATE TAX
Part 8 12 - PAYMENT OF ESTATE TAX
Section 3.8.12.9 - SECURING ANOTHER'S PAYMENT OF ESTATE TAX
Universal Citation: 3 NM Admin Code 3.8.12.9
Current through Register Vol. 35, No. 24, December 23, 2024
"Securing another's payment of" the estate tax due requires that any tax which may be owed, actually be paid by any person other than the distributor or deliveror liable under Section 7-7-12 NMSA 1978.
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