N.M. Admin. Code § 3.8.12.9
Current through Register Vol. 36, No. 1, January 14, 2025
"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.
N.M. Admin. Code § 3.8.12.9