N.M. Admin. Code § 3.8.5.8
Current through Register Vol. 36, No. 1, January 14, 2025
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.
N.M. Admin. Code § 3.8.5.8