New Mexico § 45-3-927 Securing payment of estate tax from property in

New Mexico Statutes

§ 45-3-927 — Securing payment of estate tax from property in

New Mexico § 45-3-927

Ch. 45Uniform Probate Code

Art. 3Probate of Wills and Administration

This text of New Mexico § 45-3-927 (Securing payment of estate tax from property in) 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. § 45-3-927 (2026).

Text

possession of fiduciary.

A.A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.

B.A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.

C.As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.

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possession of fiduciary. A. A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. B. A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee. C. As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.