The taxes imposed by the Estate Tax Act [7-7-1 to 7-7-12 NMSA 1978] shall be paid by the personal representative on or before the date the return for the taxes is required by Section 7-7-5 NMSA 1978 to be filed. History: 1953 Comp., § 72-33-6, enacted by Laws 1973, ch. 345, § 6; 1989, ch. 122, § 4. The 1989 amendment, effective June 16, 1989, substituted "Section 7-7-5 NMSA 1978" for "Section 5 of the Estate Tax Act". Personal representative is liable for state inheritance tax. Cosby v. Shackelford , 408 F.2d 1144 (10th Cir. 1969) (decided under former law). Am. Jur. 2d, A.L.R. and C.J.S. references. — 42 Am. Jur. 2d Inheritance, Estate and Gift Taxes §§ 248 to 252, 257, 265, 272. 85 C.J.S. Taxation §§ 1883 to 1888, 1896 to 1897, 1976, 1982.
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