N.M. Stat. § 45-3-930

Current through 2024, ch. 69

Section 45-3-930 - Action to determine or enforce act

A fiduciary, transferee or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce the Uniform Estate Tax Apportionment Act [45-3-920 to 45-3-930 NMSA 1978].

NMS § 45-3-930

Laws 2005, ch. 143, § 15; 1978 Comp., § 45-9A-11 recompiled as § 45-3-930 by Laws 2011, ch. 124, § 99.