{"data":{"id":"us-nm/45-3-927","jurisdiction":"us-nm","citation":"45-3-927","heading":"Securing payment of estate tax from property in possession of fiduciary.","body":"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.\nB. A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.\nC. As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.","path":["Chapter 45 - Uniform Probate Code","ARTICLE 3 Probate of Wills and Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18546/index.do","current_through":"2024-09-06","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"176576fa5b5fe39c1af88f9077b16184fedd88b1277f3559b9931a271511c6ff","source_id":"us-nm","stale":false,"prev":"us-nm/45-3-926","next":"us-nm/45-3-928"},"notice":"GroundRules: Original legal text. Not legal advice."}