{"data":{"id":"us-nm/7-7-8","jurisdiction":"us-nm","citation":"7-7-8","heading":"Department to file certificate; final settlement of account.","body":"A. Except as otherwise provided in Subsection B of this section, the department shall file a certificate with the clerk of the county in which the estate or any part of it is located when:\n(1) no taxes imposed by the Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] are due; or\n(2) the taxes due under the Estate Tax Act have been paid.\nB. If the estate is not required to file a federal estate tax return, the filing of a certificate by the department is not required.\nC. No court shall allow the final settlement of the account of any personal representative until either a certificate is filed as provided in this section if the estate is required to file a federal estate tax return or the personal representative demonstrates that the estate was not required to file a federal estate tax return.","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":"da0ecb0c10335779a66e7a4218761cd9695ed33acd39d8ee42a01f205a990955","source_id":"us-nm","stale":false,"prev":"us-nm/7-7-7","next":"us-nm/7-7-9"},"notice":"GroundRules: Original legal text. Not legal advice."}