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 recompiled as § 45-3-930 by Laws 2011, ch. 124, § 99. Recompilations. — Laws 2011, ch. 124, § 99 recompiled former 45-9A-11 NMSA 1978 as 45-3-930 NMSA 1978, effective January 1, 2012.
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