{"data":{"id":"us-nm/7-7-10","jurisdiction":"us-nm","citation":"7-7-10","heading":"Administration.","body":"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].","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":"ba8d4c7d34ed6f1e9205852d986c7a6a45a094b0c5145c3ad3ab25c367db925a","source_id":"us-nm","stale":false,"prev":"us-nm/7-7-9","next":"us-nm/7-7-11"},"notice":"GroundRules: Original legal text. Not legal advice."}