Chapter 45 — Chapter 45

To the extent that apportionment of an estate tax is not controlled by an instrument described in Section 7 [45-3-922 NMSA 1978] of this act and except as otherwise provided in Sections 10 and 11 of this act [45-3-925, 45-3-926 NMSA 1978], the following rules apply: A. subject to…

Except as otherwise provided in Sections 10 and 11 of this act [45-3-925, 45-3-926 NMSA 1978], the following rules apply to credits and deferrals of estate taxes: A. a credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ra…

A. In this section: (1) "advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable; (2) "advanced tax" means the aggregate amount of estate…

A. In this section: (1) "special elective benefit" means a reduction in an estate tax obtained by an election for: (a) a reduced valuation of specified property that is included in the gross estate; (b) a deduction from the gross estate, other than a marital or charitable deducti…

possession of fiduciary. A. A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. B. A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportione…

A. A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person. B. Except as otherwise provided in Section 10 [45-3-925 NMSA 1978] of this act, any estate tax due from a person that cann…

A. A person required under Section 13 [45-3-928 NMSA 1978] of this act to pay an estate tax greater than the amount due from the person under Section 7 or 8 [45-3-922, 45-3-923 NMSA 1978] of this act has a right to reimbursement from another person to the extent that the other pe…

A fiduciary, transferee or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce the Uniform Estate Tax Apportionment Act [45-3-920 to 45-3-930 NMSA 1978]. History: Laws 2005, ch. 143, § 15; 1978 Comp., § 45-9A-11 re…

In Sections 4-101 through 4-401 [45-4-101 to 45-4-401 NMSA 1978]: A. "local administration" means administration by a personal representative appointed in New Mexico pursuant to appointment proceedings described in Sections 3- 101 through 3-1204 [45-3-101 to 45-3-1204 NMSA 1978];…

foreign personal representative without local administration. At any time after the expiration of sixty days from the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession or control of personal property, or of an inst…

Payment or delivery made in good faith on the basis of the proof of authority and affidavit releases the debtor or person having possession of the personal property of his obligation to the same extent as if payment or delivery had been made to a local personal representative. Hi…

Payment or delivery under Section 4-201 [45-4-201 NMSA 1978] may not be made if a resident creditor of the nonresident decedent has notified the debtor of the nonresident decedent or the person having possession of the personal property belonging to the nonresident decedent that …

If no local administration or application or petition therefor is pending in New Mexico, a domiciliary foreign personal representative may file with the court of a county in which property belonging to the decedent is located authenticated copies of his appointment and of any off…

A domiciliary foreign personal representative who has complied with Section 4-204 [45-4-204 NMSA 1978] may exercise as to assets in New Mexico all powers of a local personal representative and may maintain actions and proceedings in New Mexico subject to any conditions imposed up…

A. The power of a domiciliary foreign personal representative under Section 4-201 [45-4-201 NMSA 1978] or 4-205 [45-4-205 NMSA 1978] shall be exercised only if there is no administration or application for administration pending in New Mexico. An application or petition for local…

governing. A. Upon the filing of an authenticated copy of the will, if any, and an authenticated copy of the domiciliary letters with the court, a foreign personal representative may be granted ancillary letters of administration in formal proceedings in the same manner as provid…

A. A foreign personal representative submits personally to the jurisdiction of the courts of New Mexico in any proceeding relating to the estate by: (1) filing the documents and statement as provided in Section 4-204 [45-4- 204 NMSA 1978]; (2) receiving payment of money or taking…

In addition to jurisdiction conferred by Section 4-301 [45-4-301 NMSA 1978], a foreign personal representative is subject to the jurisdiction of the courts of New Mexico to the same extent that his decedent was subject to jurisdiction immediately prior to death. History: 1953 Com…

Notice shall be given to a foreign personal representative in the manner prescribed by Section 45-1-401 NMSA 1978. History: 1953 Comp., § 32A-4-303, enacted by Laws 1975, ch. 257, § 4-303; 1977, ch. 121, § 8; repealed and reenacted by Laws 1978, ch. 159, § 14.

An adjudication rendered in any jurisdiction in favor of or against any personal representative of the estate is as binding on the local personal representative as if the local personal representative were a party to the adjudication. History: 1978 Comp., § 45-4-401, enacted by L…

Unless otherwise apparent from the context or unless otherwise specifically defined in other sections that are applicable to specific articles, parts or sections of the Uniform Probate Code, as used in Chapter 45, Article 5 NMSA 1978: A. "conservator" means a person who is appoin…

proceedings. A. Chapter 45, Article 5 NMSA 1978 applies to guardianship and protective proceedings for individuals over whom the court has jurisdiction and to property coming into the control of a guardian or conservator who is subject to the laws of New Mexico. B. The court has …

A. A person under a duty to pay or deliver money or personal property to a minor may perform this duty, in amounts not exceeding ten thousand dollars ($10,000) per year, by paying or delivering the money or property to: (1) a person having the care and custody of the minor and wi…

A parent or a guardian of a minor or an incapacitated person, by an acknowledged power of attorney, may delegate to another person, for a period not exceeding six months, any of the parent's or guardian's powers regarding care, custody or property of the minor child or protected …

If not otherwise compensated for services rendered, any visitor, attorney, qualified health care professional or guardian appointed in a guardianship proceeding is entitled to reasonable compensation from the estate of the incapacitated person. History: Laws 1993, ch. 301, § 23.

ANNOTATIONS Repeals. — Laws 1997, ch. 168 § 15 repealed 45-5-106 NMSA 1978, as enacted by Laws 1993, ch. 301, § 27, relating to enforceability of an advance directive executed in another jurisdiction, effective July 1, 1997. For provisions of former section, see the 1996 NMSA 197…

A. A guardian or conservator shall not commingle the guardian's or conservator's funds or investments with those held by the guardian or conservator as a fiduciary for a minor or an adult. Funds and any investments held by the guardian or conservator as a fiduciary for the minor …

subject to guardianship or conservatorship. A guardian or conservator is not personally liable to another person solely because of the guardianship or conservatorship for an act or omission of the individual subject to guardianship or conservatorship. History: 1978 Comp., § 45-5-…

The voting rights of a protected person shall not be abridged or restricted except pursuant to Article 7, Section 1 of the constitution of New Mexico. History: 1978 Comp., § 45-5-109, enacted by Laws 2018, ch. 10, § 3.

A. A protected person, or any interested person regardless of previous standing, who believes a guardian, conservator or representative payee is breaching the guardian, conservator or representative payee's fiduciary duty or otherwise acing in a manner inconsistent with the Unifo…

A. The supreme court shall designate three judicial districts to participate in a court visitor pilot program. The administrative office of the courts shall randomly select cases from each judicial district designated to participate in the pilot program, and in each selected case…

A person becomes a guardian of a minor by parental appointment or upon appointment by the court. The guardianship status continues until terminated, without regard to the location from time to time of the guardian or minor protected person. History: 1953 Comp., § 32A-5-201, enact…

A. The parent of an unmarried minor may appoint a guardian for the minor by will, or other writing signed by the parent and attested by at least two witnesses. B. Subject to the right of the minor under Section 45-5-203 NMSA 1978, if both parents are dead or incapacitated or the …

appointment. A minor of fourteen or more years who is the subject of a parental appointment of a guardian may prevent the appointment or may cause it to terminate by filing in the court in which the will is probated or, in the case of a non-testamentary instrument, in the court w…

appointment. A. The court may appoint a guardian for an unmarried minor if all parental rights of custody have been terminated or suspended by circumstances or prior court order. B. A guardian, appointed as provided in Section 45-5-202 NMSA 1978, whose appointment has not been pr…

The venue for guardianship proceedings for a minor is in the judicial district where the minor resides or is present. History: 1953 Comp., § 32A-5-205, enacted by Laws 1975, ch. 257, § 5-205.

ANNOTATIONS Recompilations. — Former 45-5-205.1 NMSA 1978, relating to foreign guardians, was recompiled as 45-5-301.2 NMSA 1978 in 1994. Laws 2011, ch. 124, § 97 repealed 45- 5-301.2 NMSA 1978, effective January 1, 2012.

priority of minor's nominee. The court may appoint as guardian any person whose appointment would be in the best interests of the minor. The court shall appoint a person nominated by the minor, if the minor is fourteen years of age or older, unless the court finds the appointment…

procedure. A. Notice of the time and place of hearing of a petition for the appointment of a guardian of a minor is to be given by the petitioner in the manner prescribed by Section 1-401 [45-1-401 NMSA 1978] to: (1) the minor, if he is fourteen or more years of age; (2) the pers…

By accepting a parental or court appointment as guardian, a guardian submits personally to the jurisdiction of the court in any proceeding relating to the guardianship that may be instituted by any interested person. Notice of a proceeding shall be delivered to the guardian or ma…

A. A guardian of a minor protected person has the powers and responsibilities of a parent regarding the protected person's support, care and education, but a guardian is not personally liable for the protected person's expenses and is not liable to third persons by reason of the …

A guardian's authority and responsibility terminate upon the death, resignation or removal of the guardian or upon the minor's death, adoption, emancipation, marriage or attainment of majority, but termination does not affect the guardian's liability for prior acts nor the guardi…

A. The court where the protected person resides has concurrent jurisdiction with the court that appointed the guardian or in which acceptance of a testamentary appointment was filed over resignation, removal, accounting and other proceedings relating to the guardianship. B. If th…

proceedings. A. Any person interested in the welfare of a protected person, or the protected person if fourteen or more years of age, may petition for removal of a guardian on the ground that removal would be in the best interest of the protected person. A guardian may petition f…

A. The parent of an unmarried incapacitated person may appoint by will, or other writing signed by the parent and attested by at least two witnesses, a guardian of the incapacitated person. If both parents are dead or incapacitated or the surviving parent has no parental rights o…

Guardianship for an incapacitated person shall be used only as is necessary to promote and to protect the well being of the person, shall be designed to encourage the development of maximum self reliance and independence of the person and shall be ordered only to the extent neces…

History: Laws 1993, ch. 301, § 24; repealed by Laws 2011, ch. 124, § 97.

Venue for guardianship proceedings for an alleged incapacitated person is in the judicial district where the alleged incapacitated person resides or is present. If the alleged incapacitated person is admitted to an institution pursuant to order of a court of competent jurisdictio…

incapacitated person. A. An interested person may petition for appointment of a guardian for an alleged incapacitated person. B. A petition under Subsection A of this section shall state the petitioner's name, principal residence, current street address, if different, relationshi…

A. The guardian ad litem shall: (1) interview in person the alleged incapacitated person prior to the hearing; (2) present the alleged incapacitated person's declared position to the court; (3) identify and present all available less restrictive alternatives to guardianship; (4) …