New Mexico Statutes
§ 45-2-806 — Modification to achieve transferor's tax objectives
New Mexico § 45-2-806
This text of New Mexico § 45-2-806 (Modification to achieve transferor's tax objectives) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.M. Stat. Ann. § 45-2-806 (2026).
Text
To achieve the transferor's tax objectives, the district court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The district court may provide that the modification has retroactive effect.
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Legislative History
1978 Comp., § 45-2-806, enacted by Laws 2011, ch. 124, § 33.
Nearby Sections
15
§ 45-1-101
Short title§ 45-1-102
Rule of construction; purposes of act§ 45-1-104
Severability§ 45-1-106
Effect of fraud and evasion§ 45-1-107
Evidence of death or status§ 45-1-108
Acts by holder of general power§ 45-1-109
Security interests not affected§ 45-1-201
Definitions§ 45-1-301
Application§ 45-1-302.1
Concurrent jurisdiction§ 45-1-303
Venue; multiple proceedings; transferCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 45-2-806, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/45/45-2-806.