New Mexico § 7-7-5 Tax return

New Mexico Statutes

§ 7-7-5 — Tax return

New Mexico § 7-7-5

Ch. 7Taxation

Art. 7Estate Tax

This text of New Mexico § 7-7-5 (Tax return) 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. § 7-7-5 (2026).

Text

The personal representative of every estate subject to the tax imposed by the Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] who is required by the laws of the United States to file a federal estate tax return shall file with the department on or before the date the federal estate tax return is required to be filed, including any extension of time for filing the federal estate tax return: A. a return for the taxes due under the Estate Tax Act; and B. a copy of the federal estate tax return.

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The personal representative of every estate subject to the tax imposed by the Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] who is required by the laws of the United States to file a federal estate tax return shall file with the department on or before the date the federal estate tax return is required to be filed, including any extension of time for filing the federal estate tax return: A. a return for the taxes due under the Estate Tax Act; and B. a copy of the federal estate tax return.