The Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] shall be administered and enforced as provided in the Tax Administration Act [Chapter 7, Article 1 NMSA 1978]. History: 1953 Comp., § 72-33-10, enacted by Laws 1973, ch. 345, § 10. ANNOTATIONSEffective dates. — Laws 1973, ch. 345, § 18 made Laws 1973, ch. 345, § 10 effective July 1, 1973. Cross references. — For provisions applicable to administration and enforcement, see 7-1-2 NMSA 1978.
New Mexico Legal Code