A debt owed to a decedent is not charged against the intestate share of any individual except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's descendants. History: 1953 Comp., § 32A-2-110, enacted by Laws 1975, ch. 257, § 2-110; repealed and reenacted by Laws 1993, ch. 174, § 12. ANNOTATIONSOfficial comments. — See Commissioners on Uniform State Laws official comment to 2-110 UPC. Repeals and reenactments. — Laws 1993, ch. 174, § 12 repealed former 45-2-110 NMSA 1978, as enacted by Laws 1975, ch. 257, § 2-110, relating to advancements, and enacted a new section, effective July 1, 1993.
New Mexico Legal Code