N.M. Admin. Code § 3.8.12.8
Current through Register Vol. 36, No. 1, January 14, 2025
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.
N.M. Admin. Code § 3.8.12.8