{"data":{"id":"us-nm/7-7-1","jurisdiction":"us-nm","citation":"7-7-1","heading":"Short title.","body":"Sections 7-7-1 through 7-7-12 NMSA 1978 may be cited as the \"Estate Tax Act\".","path":["Chapter 7 - Taxation","ARTICLE 7 Estate Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"435f290ef1aad0dd628368e87208ca0ad1589faab19557c3fad7ab17f5ac3a75","source_id":"us-nm","stale":false,"prev":"us-nm/7-6-1","next":"us-nm/7-7-2"},"notice":"GroundRules: Original legal text. Not legal advice."}