US lawNew MexicoStatutesChapter 7Article 77-7-1N.M. Stat. § 7-7-1§ 7-7-1. Short titleYear: 2026Length: 14 wordsSections 7-7-1 through 7-7-12 NMSA 1978 may be cited as the “Estate Tax Act”.PreviousN.M. Stat. § 7-7-1NextN.M. Stat. § 7-7-2