Sections 5 through 17 [15] [45-3-920 to 45-3-930 NMSA 1978] of this act may be cited as the "Uniform Estate Tax Apportionment Act". History: Laws 2005, ch. 143, § 5; 1978 Comp., § 45-9A-1 recompiled as § 45-3-920 by Laws 2011, ch. 124, § 99.
Short title
NMSA 1978, § 45-3-920 — under Article 3.
NMSA 1978, § 45-3-920