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.
Administration
NMSA 1978, § 7-7-10 — under Article 7.
NMSA 1978, § 7-7-10