reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-921 - Definitions.

As used in the Uniform Estate Tax Apportionment Act [45-3-920 to 45-3-930 NMSA 1978]:
A. "apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:
(1) any claim or expense allowable as a deduction for purposes of the tax;
(2) the value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and
(3) any amount added to the decedent's gross estate because of a gift tax on transfers made before death;
B. "estate tax" means a federal, state or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death;
C. "gross estate" means, with respect to an estate tax, all interests in property subject to the tax;
D. "person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency or instrumentality, or any other legal or commercial entity;
E. "ratable" means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. "Ratably" has a corresponding meaning;
F. "time-limited interest" means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest; and
G. "value" means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction for taxes paid or required to be paid or for any special valuation adjustment.
History:
Laws 2005, ch. 143, § 6; 1978 Comp., § 45-9A-2 recompiled as § 45-3-921 by Laws 2011, ch. 124, § 99.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-2 NMSA 1978 as 45-3-921 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-923 - Statutory apportionment of estate taxes.

To the extent that apportionment of an estate tax is not controlled by an instrument described in Section 7 [45-3-922 NMSA 1978] of this act and except as otherwise provided in Sections 10 and 11 of this act [45-3-925, 45-3-926 NMSA 1978], the following rules apply:
A. subject to Subsections B, C and D of this section, the estate tax is apportioned ratably to each person that has an interest in the apportionable estate;
B. a generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to which the interest in property is transferred;
C. if property is included in the decedent's gross estate because of Section 2044 of the federal Internal Revenue Code of 1986 or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate; and
D. except as otherwise provided in Paragraph (4) of Subsection B of Section 7 of this act [45-3-922 NMSA 1978] and except as to property to which Section 11 [45-3-926 NMSA 1978] of this act applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.
History:
Laws 2005, ch. 143, § 8; 1978 Comp., § 45-9A-4 recompiled as § 45-3-923 by Laws 2011, ch. 124, § 99.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-4 NMSA 1978 as 45-3-923 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-924 - Credits and deferrals.

Except as otherwise provided in Sections 10 and 11 of this act [45-3-925, 45-3-926 NMSA 1978], the following rules apply to credits and deferrals of estate taxes:
A. a credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned;
B. a credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary; and
C. if payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.
History:
Laws 2005, ch. 143, § 9; 1978 Comp., § 45-9A-5 recompiled as § 45-3-924 by Laws 2011, ch. 124, § 99.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-5 NMSA 1978 as 45-3-924 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-926 - Apportionment and recapture of special elective benefits.

A. In this section:
(1) "special elective benefit" means a reduction in an estate tax obtained by an election for:
(a) a reduced valuation of specified property that is included in the gross estate;
(b) a deduction from the gross estate, other than a marital or charitable deduction, allowed for specified property; or
(c) an exclusion from the gross estate of specified property; and
(2) "specified property" means property for which an election has been made for a special elective benefit.
B. If an election is made for one or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation or exclusion attributable to each holder's interest bears to the aggregate amount of deductions, reduced valuations and exclusions obtained by the decedent's estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate.
C. An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.
History:
Laws 2005, ch. 143, § 11; 1978 Comp., § 45-9A-7 recompiled as § 45-3-926 by Laws 2011, ch. 124, § 99.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-7 NMSA 1978 as 45-3-926 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-927 - Securing payment of estate tax from property in possession of fiduciary.

A. A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
B. A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.
C. As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.
History:
Laws 2005, ch. 143, § 12; 1978 Comp., § 45-9A-8 recompiled as § 45-3-927 by Laws 2011, ch. 124, § 99.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-8 NMSA 1978 as 45-3-927 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-928 - Collection of estate tax by fiduciary.

A. A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.
B. Except as otherwise provided in Section 10 [45-3-925 NMSA 1978] of this act, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(1) any person having an interest in the apportionable estate that is not exonerated from the tax;
(2) any other person having an interest in the apportionable estate; and
(3) any person having an interest in the gross estate.
C. A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
D. The total tax collected from a person pursuant to the Uniform Estate Tax Apportionment Act [45-3-920 to 45-3-930 NMSA 1978] may not exceed the value of the person's interest.
History:
Laws 2005, ch. 143, § 13; 1978 Comp., § 45-9A-9 recompiled as § 45-3-928 by Laws 2011, ch. 124, § 99.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-9 NMSA 1978 as 45-3-928 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-929 - Right of reimbursement.

A. A person required under Section 13 [45-3-928 NMSA 1978] of this act to pay an estate tax greater than the amount due from the person under Section 7 or 8 [45-3-922, 45-3-923 NMSA 1978] of this act has a right to reimbursement from another person to the extent that the other person has not paid the tax required by Section 7 or 8 of this act and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under Subsection B of Section 13 of this act.
B. A fiduciary may enforce the right of reimbursement under Subsection A of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
History:
Laws 2005, ch. 143, § 14; 1978 Comp., § 45-9A-10 recompiled as § 45-3-929 by Laws 2011, ch. 124, § 99.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-10 NMSA 1978 as 45-3-929 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 9 - SPECIAL PROVISIONS RELATING TO DISTRIBUTION › Section 45-3-930 - Action to determine or enforce act.

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.
ANNOTATIONS
Recompilations.
— Laws 2011, ch. 124, § 99 recompiled former 45-9A-11 NMSA 1978 as 45-3-930 NMSA 1978, effective January 1, 2012.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 10 - CLOSING ESTATES › Section 45-3-1002 - Formal proceedings terminating testate administration; order construing will without adjudicating testacy.

A. A personal representative administering an estate under an informally probated will, or any devisee under an informally probated will, may petition for an order of settlement of the estate which will not adjudicate the testacy status of the decedent. The personal representative may petition at any time, and a devisee may petition after one year from the appointment of the original personal representative, except that no petition under this section may be entertained until the time for presenting claims which arose prior to the death of the decedent has expired.
B. The petition may request the district court to consider the final account or compel or approve an accounting and distribution, to construe the will and adjudicate final settlement and distribution of the estate.
C. After notice to all devisees and the personal representative and hearing, the district court may enter an order or orders, on appropriate conditions, determining the persons entitled to distribution of the estate under the will and, as circumstances require, approving settlement and directing or approving distribution of the estate and discharging the personal representative from further claim or demand of any devisee who is a party to the proceeding and those he represents.
D. If it appears that a part of the estate is to pass intestate, the proceedings shall be dismissed or amendments made to meet the provisions of Section 3-1001 [45-3-1001 NMSA 1978].
History:
1953 Comp., § 32A-3-1002, enacted by Laws 1975, ch. 257, § 3-1002.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1002 UPC.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
34 C.J.S. Executors and Administrators § 903.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 10 - CLOSING ESTATES › Section 45-3-1003 - Closing estates; by sworn statement of personal representative.

A. Unless prohibited by order of the district court and except for estates being administered in supervised administration proceedings, a personal representative may close an estate by filing with the court, no earlier than six months after the date of original appointment of a general personal representative for the estate, a verified statement stating that the personal representative or a previous personal representative has:
(1) determined that the time limited for presentation of creditors' claims has expired;
(2) fully administered the estate of the decedent by making payment, settlement or other disposition of all claims that were presented, expenses of administration and estate, inheritance and other death taxes, except as specified in the statement, and that the assets of the estate have been distributed to the persons entitled. If any claims remain undischarged, the statement shall state whether the personal representative has distributed the estate subject to possible liability with the agreement of the distributees or it shall state in detail other arrangements that have been made to accommodate outstanding liabilities; and
(3) sent a copy of the statement to all distributees of the estate and to all creditors or other claimants of whom the personal representative is aware whose claims are neither paid nor barred and has furnished a full account in writing of the personal representative's administration to the distributees whose interests are affected thereby, including guardians ad litem appointed pursuant to Section 45-1-403 NMSA 1978, conservators and guardians.
B. If no proceedings involving the personal representative are pending in the district court one year after the closing statement is filed, the appointment of the personal representative terminates.
History:
1953 Comp., § 32A-3-1003, enacted by Laws 1975, ch. 257, § 3-1003; 1983, ch. 194, § 7; 1993, ch. 174, § 81; 2016, ch. 69, § 720.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1003 UPC.
The 2016 amendment,
effective July 1, 2016, increased the minimum time that a personal representative may close an estate; in Subsection A, in the introductory sentence, after "no earlier than", deleted "three" and added "six".
The 1993 amendment,
effective July 1, 1993, substituted "no earlier than three months after the date of original appointment of a general personal representative for the estate" for "after the time for presenting claims which arose prior to the death of the decedent has expired" in the introductory paragraph of Subsection A; rewrote Paragraph (1) in Subsection A which read "published notice to creditors as provided by Section 45-3-801 NMSA 1978 and that the first publication occurred more than two months prior to the date of the statement"; and made minor stylistic changes throughout the section.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
34 C.J.S. Executors and Administrators § 837.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 10 - CLOSING ESTATES › Section 45-3-1004 - Liability of distributees to claimants.

A. After assets of an estate have been distributed and subject to Section 45-3-1006 NMSA 1978, an unpaid claim not barred may be prosecuted in a proceeding against one or more distributees.
B. No distributee shall be liable to claimants for amounts received as family or personal property allowances or for amounts in excess of the value of his distribution as of the time of distribution. As between distributees, each shall bear the cost of satisfaction of unbarred claims as if the claim had been satisfied in the course of administration.
C. Any distributee who fails to notify other distributees of the demand made upon him by the claimant in sufficient time to permit them to join in any proceeding in which the claim was asserted against him loses his right of contribution against other distributees.
History:
1953 Comp., § 32A-3-1004, enacted by Laws 1975, ch. 257, § 3-1004; 1995, ch. 210, § 45.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1004 UPC.
The 1995 amendment,
effective July 1, 1995, substituted "Section 45-3-1006 NMSA" for "Section 3-1006" in Subsection A; inserted "received as family or personal property allowances or for amounts" in the first sentence in Subsection B; and made a minor stylistic change.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
26A C.J.S. Descent and Distribution § 116; 97 C.J.S. Wills § 1311.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 10 - CLOSING ESTATES › Section 45-3-1005 - Limitations on proceedings against personal representative.

Unless previously barred by adjudication and except as provided in the closing statement, the rights of successors and of creditors whose claims have not otherwise been barred against the personal representative for breach of fiduciary duty are barred unless a proceeding to assert such rights is commenced within six months after the filing of the closing statement. The rights thus barred do not include rights to recover from a personal representative for fraud, misrepresentation or inadequate disclosure related to the settlement of the decedent's estate.
History:
1953 Comp., § 32A-3-1005, enacted by Laws 1975, ch. 257, § 3-1005.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1005 UPC.
Compiler's notes.
— This section is similar to former 31-12-13, 1953 Comp.
Exception for fraud.
— The record did not support an heir's claim that the personal representative improperly or fraudulently took money received from the September 11th victim compensation fund of 2001 which was awarded when the decedent died on September 11, 2001, so as to lift the six-month statute of limitations under 45-3-1005 NMSA 1978; only one claimant was permitted to file a claim for compensation from the fund, the personal representative filed a claim and gave notice to all heirs and potential beneficiaries of the decedent's estate, including the heir in the instant case, who chose not to participate in or contest the claim before the special master.
Marchand v. Marchand
, 2007-NMCA-138, 142 N.M. 795, 171 P.3d 309,
aff'd
, 2008-NMSC-065, 145 N.M. 378, 199 P.3d 281.
Interest of pretermitted child was not affected by decedent's will.
— The final decree, purporting to distribute pursuant to the last will and testament, distributed only that portion which passed to executrix under the will and did not include intestate share of pretermitted child. Consequently, the six-month period of limitations in former 31-12-13 1953 Comp., is not applicable in suit charging an interest.
Hagerman v. Gustafson
, 1973-NMSC-058, 85 N.M. 420, 512 P.2d 1256 (decided under former law).
Am. Jur. 2d, A.L.R. and C.J.S. references. —
When statute of limitations begins to run against action on bond of personal representative, 44 A.L.R.2d 807.
34 C.J.S. Executors and Administrators § 729.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 10 - CLOSING ESTATES › Section 45-3-1006 - Limitations on actions and proceedings against distributees.

Unless previously adjudicated in a formal testacy proceeding or in a proceeding settling the accounts of a personal representative or unless otherwise barred, the claim of a claimant to recover from a distributee who is liable to pay the claim and the right of an heir or devisee or of a successor personal representative acting in their behalf to recover property improperly distributed or its value from any distributee is forever barred at the later of three years after the decedent's death or one year after the time of its distribution, but all claims of creditors of the decedent are barred one year after the decedent's death. This section does not bar an action to recover property or value received as the result of fraud.
History:
1953 Comp., § 32A-3-1006, enacted by Laws 1975, ch. 257, § 3-1006; 1993, ch. 174, § 82.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1006 UPC.
The 1993 amendment,
effective July 1, 1993, added the language beginning "but all claims" at the end of the first sentence and made minor stylistic changes.
Applicable to estate devisees.
— Neither 45-3-803 NMSA 1978 nor 45-3-806 NMSA 1978 provided the controlling relevant limitations where petitioners were not creditors, but devisees of the estate. Accordingly, the relevant limitations period was found in this section.
In re Estate of Gardner
, 1992-NMCA-122, 114 N.M. 793, 845 P.2d 1247.
Previous adjudication in formal testacy proceeding bars heir's claim
to recover improperly distributed property, absent fraud.
In re Estate of Kemnitz
, 1981-NMCA-013, 95 N.M. 513, 623 P.2d 1027.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
26A Descent and Distribution § 133; 97 C.J.S. Wills § 1328.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 10 - CLOSING ESTATES › Section 45-3-1007 - Certificate discharging liens securing fiduciary performance.

After his appointment has terminated, the personal representative, his sureties, or any successor of either such person, upon the filing of a verified application showing, so far as is known by the applicant, that no action concerning the estate is pending in any court, is entitled to receive a certificate from the court that the personal representative appears to have fully administered the estate in question. The certificate evidences discharge of any lien on any property given to secure the obligation of the personal representative in lieu of bond or any surety, but does not preclude action against the personal representative or the surety.
History:
1953 Comp., § 32A-3-1007, enacted by Laws 1975, ch. 257, § 3-1007.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1007 UPC.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
34 C.J.S. Executors and Administrators § 957.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 10 - CLOSING ESTATES › Section 45-3-1008 - Subsequent administration.

If other property of the estate is discovered after an estate has been settled and the personal representative discharged, or after one year after a closing statement has been filed, the district court, upon petition of any interested person and upon notice as it directs, may appoint the same or a successor personal representative to administer the subsequently discovered estate. If a new appointment is made, unless the district court orders otherwise, the provisions of the [Uniform] Probate Code apply as appropriate. However, no claim previously barred may be asserted in the subsequent administration.
History:
1953 Comp., § 32A-3-1008, enacted by Laws 1975, ch. 257, § 3-1008.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1008 UPC.
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
33 C.J.S. Executors and Administrators §§ 48, 88.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 11 - COMPROMISE OF CONTROVERSIES › Section 45-3-1101 - Effect of approval of agreements involving trusts, inalienable interests or interests of third persons.

A. A compromise of any controversy is binding on all the parties thereto as to any lawful matter involving the estate. Matters that may be resolved by the compromise include:
(1) admission to probate of any instrument offered for formal probate as the will of a decedent;
(2) the construction, validity or effect of any governing instrument;
(3) the rights or interests in the estate of the decedent;
(4) the rights or interests of any successor; and
(5) the administration of the estate, if approved in a formal proceeding in the district court for that purpose.
B. A court-approved compromise is binding even though it may affect a trust or an inalienable interest. A compromise does not impair the rights of creditors or of taxing authorities that are not parties to it.
History:
1953 Comp., § 32A-3-1101, enacted by Laws 1975, ch. 257, § 3-1101; 1995, ch. 210, § 46; 2016, ch. 69, § 721.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1101 UPC.
Cross references.
— For private agreements amongst successors to decedent binding on personal representative,
see
45-3-912 NMSA 1978.
The 2016 amendment,
effective July 1, 2016, clarified language regarding the effect of approval of agreements involving trusts; in Subsection A, in the introductory sentence, after "thereto as to", added "any lawful matter involving the estate. Matters that may be resolved by the compromise include"; and in Subsection B, after the subsection designation, deleted "An approved" and added "A court-ordered", and after "taxing authorities" deleted "who" and added "that".
The 1995 amendment,
effective July 1, 1995, substituted "governing instrument" for "probated will" at the end in Paragraph A(2).
Am. Jur. 2d, A.L.R. and C.J.S. references. —
31 Am. Jur. 2d Executors and Administrators § 86; 80 Am. Jur. 2d Wills §§ 1098 to 1101, 1104.
Power and responsibility of executor or administrator to compromise claim due estate, 72 A.L.R.2d 191.
Power and responsibility of executor or administrator to compromise claim against estate, 72 A.L.R.2d 243.
Power and responsibility of executor or administrator as to compromise or settlement of action or cause of action for death, 72 A.L.R.2d 285.
Family settlement of intestate estate, 29 A.L.R.3d 174.
94 C.J.S. Wills §§ 322, 325.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 11 - COMPROMISE OF CONTROVERSIES › Section 45-3-1102 - Procedure for securing court approval of compromise.

The procedure for securing court approval of a compromise is as follows:
A. the terms of the compromise shall be set forth in an agreement in writing that shall be executed by all persons or their representatives having beneficial interests or having claims that will or may be affected by the compromise;
B. any interested person, or the person's representative, including the personal representative, if any, or a trustee, may then submit the agreement to the district court for its approval and for execution by the personal representative, the trustee of every affected testamentary trust and other fiduciaries and representatives; and
C. after notice to all interested persons or their representatives, including the personal representative of any estate and all affected trustees of trusts, the district court, if it finds that an actual contest or controversy exists and that the effect of the agreement upon the interests of persons represented by fiduciaries or other representatives is just and reasonable, shall make an order approving the agreement and directing all fiduciaries under its supervision to execute the agreement. Minor children represented only by their parents may be bound only if their parents join with other persons or their representatives in execution of the compromise. Upon the making of the order and the execution of the agreement, all further disposition of the estate shall then be made in accordance with the terms of the agreement.
History:
1953 Comp., § 32A-3-1102, enacted by Laws 1975, ch. 257, § 3-1102; 1995, ch. 210, § 47; 2016, ch. 69, § 722.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1102 UPC.
Cross references.
— For private agreements amongst successors to decedent binding on personal representative,
see
45-3-912 NMSA 1978.
The 2016 amendment,
effective July 1, 2016, clarified language regarding the procedure for securing court approval of a compromise; in Subsection A, after "agreement in writing", deleted "which" and added "that", after "executed by all", deleted "competent", after "persons", deleted "and parents acting for any minor child" and added "or their representatives", and after "having claims", deleted "which" and added "that"; in Subsection B, after "any interested person", added "or the person's representative", and after the semicolon, added "and"; and in Subsection C, after "join with other", deleted "competent", and after the third occurrence of "persons", added "or their representatives".
The 1995 amendment,
effective July 1, 1995, inserted "if any" near the beginning in Subsection B.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
80 Am. Jur. 2d Wills §§ 1098 to 1101, 1104.
15A C.J.S. Compromise and Settlement §§ 6, 24.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT › Section 45-3-1201 - Collection of personal property by affidavit.

A. Thirty days after the death of a decedent, any person indebted to the decedent or having possession of tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action belonging to the decedent shall make payment of the indebtedness or deliver the tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action to a person claiming to be the successor of the decedent upon being presented an affidavit made by or on behalf of the successor stating that:
(1) the value of the entire estate, wherever located, less liens and encumbrances, does not exceed fifty thousand dollars ($50,000);
(2) thirty days have elapsed since the death of the decedent;
(3) no application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction; and
(4) the claiming successor is entitled to payment or delivery of the property.
B. A transfer agent of any security shall change the registered ownership on the books of a corporation from the decedent to the successor or successors upon the presentation of an affidavit as provided in Subsection A of this section.
C. The affidavit made pursuant to this section may not be used to perfect title to real estate.
History:
1953 Comp., § 32A-3-1201, enacted by Laws 1975, ch. 257, § 3-1201; 1983, ch. 194, § 8; 1995, ch. 210, § 48; 2011, ch. 124, § 50.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1201 UPC.
Compiler's notes.
— This section includes within its scope some of the functions of former 31-13-1 and 31-13-2, 1953 Comp.
Cross references.
— For collection of employee's final payment for wages by surviving spouse without administration,
see
45-3-1301 NMSA 1978.
The 2011 amendment,
effective January 1, 2012, in Subsection A, increased the maximum value of the estate from thirty thousand dollars to fifty thousand dollars.
The 1995 amendment,
effective July 1, 1995, substituted "thirty thousand dollars ($30,000)" for "twenty thousand dollars ($20,000)" in Paragraph A(1).
Am. Jur. 2d, A.L.R. and C.J.S. references. —
31 Am. Jur. 2d Executors and Administrators § 16 et seq.; 79 Am. Jur. 2d Wills § 827.
33 C.J.S. Executors and Administrators §§ 5, 153.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT › Section 45-3-1202 - Effect of affidavit.

The person paying, delivering, transferring or issuing personal property or the evidence thereof pursuant to affidavit is discharged and released to the same extent as if he dealt with a personal representative of the decedent. He is not required to see to the application of the personal property or evidence thereof or to inquire into the truth of any statement in the affidavit. If any person to whom an affidavit is delivered refuses to pay, deliver, transfer or issue any personal property or evidence thereof, it may be recovered or its payment, delivery, transfer or issuance compelled upon proof of their right in a proceeding brought for the purpose by or on behalf of the persons entitled thereto. Any person to whom payment, delivery, transfer or issuance is made is answerable and accountable therefor to any personal representative of the estate or to any other person having a superior right.
History:
1953 Comp., § 32A-3-1202, enacted by Laws 1975, ch. 257, § 3-1202.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1202 UPC.
Compiler's notes.
— This section includes within its scope some of the functions of 31-13-2, 1953 Comp.
Cross references.
— For effect of affidavit on collection of employee's final payment for wages by surviving spouse,
see
45-3-1302 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
33 C.J.S. Executors and Administrators §§ 5, 153.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT › Section 45-3-1203 - Small estates; summary administrative procedure.

If it appears from the inventory and appraisal that the value of the entire estate, less liens and encumbrances, does not exceed the family allowance, personal property allowance, costs and expenses of administration, reasonable and necessary medical and hospital expenses of the last illness of the decedent and reasonable funeral expenses, the personal representative, without giving notice to creditors, may immediately disburse and distribute the estate to the persons entitled thereto and file a closing statement as provided in Section 3-1204 [45-3-1204 NMSA 1978].
History:
1953 Comp., § 32A-3-1203, enacted by Laws 1975, ch. 257, § 3-1203.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1203 UPC.
Compiler's notes.
— This section includes within its scope some of the functions of former 31-1A-2 and 31-1A-3, 1953 Comp.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
33 C.J.S. Executors and Administrators § 5; 34 C.J.S. Executors and Administrators § 1056.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT › Section 45-3-1204 - Small estates; closing by sworn statement of personal representative.

A. Unless prohibited by order of the district court and except for estates being administered by supervised personal representatives, a personal representative may close an estate administered under the summary procedures of Section 45-3-1203 NMSA 1978 by filing with the court, at any time after disbursement and distribution of the estate, a verified statement stating that:
(1) to the best knowledge of the personal representative, the value of the entire estate, less liens and encumbrances, did not exceed the family allowance, personal property allowance, costs and expenses of administration, reasonable necessary medical and hospital expenses of the last illness of the decedent and reasonable funeral expenses;
(2) the personal representative has fully administered the estate by disbursing and distributing it to the persons entitled thereto; and
(3) the personal representative has sent a copy of the closing statement to all distributees of the estate and to all creditors or other claimants of whom he is aware whose claims are neither paid nor barred and has furnished a full account in writing of his administration to the distributees whose interests are affected.
B. If no actions or proceedings involving the personal representative are pending in court one year after the closing statement is filed, the appointment of the personal representative terminates.
C. A closing statement filed under this section has the same effect as one filed under Section 45-3-1003 NMSA 1978.
History:
1953 Comp., § 32A-3-1204, enacted by Laws 1975, ch. 257, § 3-1204; 1983, ch. 194, § 9.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 3-1204 UPC.
Compiler's notes.
— This section includes within its scope some of the functions of former 31-1A-3, 1953 Comp.
Authority to reopen probate and vacate verified statement.
— Where the trial court determined that a fraudulent conveyance by the decedent and the failure to notify plaintiff of the probate proceedings improperly thwarted plaintiff's efforts to satisfy his judgment against decedent, and ordered the verified statement vacated and the probate matter reopened, and where after the filing of their notice of appeal the court entered an order appointing a new administrator for decedent's estate, the order implemented the judgment in this case which provided that such a person would be appointed. Because defendants did not seek to file a supersedeas bond to preserve the status quo, the judgment of the trial court remained in effect and could be enforced.
Beagles v. Espinoza
, 1990-NMCA-121, 111 N.M. 206, 803 P.2d 1111.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
33 C.J.S. Executors and Administrators § 5; 34 C.J.S. Executors and Administrators § 837.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 12 - COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT › Section 45-3-1206 - Effect of affidavit.

A purchaser of real property from or lender to the surviving spouse designated as such in the affidavit recorded under Section 45-3-1205 NMSA 1978 is entitled to the same protection as a person purchasing from or lending to a distributee who has received a deed of distribution from a personal representative as provided in Section 45-3-910 NMSA 1978.
History:
1978 Comp., § 45-3-1206, enacted by Laws 1985, ch. 12, § 2; 1985, ch. 132, § 2.
ANNOTATIONS
Compiler's notes.
— Laws 1985, ch. 12, § 2, effective March 13, 1985, and Laws 1985, ch. 132, § 2, effective April 2, 1985, enacted identical new sections. The section was set out as enacted by Laws 1985, ch. 132, § 2.
See
12-1-8 NMSA 1978.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 13 - PAYMENT OF EARNINGS, ETC., TO SURVIVING SPOUSE › Section 45-3-1301 - Collection of employee's final payment without administration.

The surviving spouse of a deceased person may, without procuring letters, collect any sum representing the final payment owed the decedent at the time of his death for wages, earnings, salary, commissions, travel or other reimbursement from the state or any of its political subdivisions or from any corporation, copartnership, association, individual, bank or trust company.
History:
1953 Comp., § 32A-3-1301, enacted by Laws 1978, ch. 159, § 12; 1983, ch. 194, § 10.
ANNOTATIONS
Cross references.
— For collection of personal property by affidavit in small estate,
see
45-3-1201 NMSA 1978.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 3 - Probate of Wills and Administration › Part 13 - PAYMENT OF EARNINGS, ETC., TO SURVIVING SPOUSE › Section 45-3-1302 - Affidavit showing death of employee; payment.

Upon receiving an affidavit stating that a person previously in its employ is dead and that the affiant is the surviving spouse, the state or any of its political subdivisions, or any corporation, copartnership, association, individual, bank or trust company may pay to the affiant the amount of the wages, earnings, commissions, salary, travel or other reimbursement earned by the deceased and the affiant's receipt shall release the payor from all liability therefor.
History:
1953 Comp., § 32A-3-1302, enacted by Laws 1978, ch. 159, § 13.
ANNOTATIONS
Cross references.
— For effect of affidavit on collection of personal property in small estate,
see
45-3-1202 NMSA 1978.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 4 - Foreign Personal Representatives; Ancillary Administration › Part 1 - DEFINITIONS › Section 45-4-101 - Definitions.

In Sections 4-101 through 4-401 [45-4-101 to 45-4-401 NMSA 1978]:
A. "local administration" means administration by a personal representative appointed in New Mexico pursuant to appointment proceedings described in Sections 3-101 through 3-1204 [45-3-101 to 45-3-1204 NMSA 1978];
B. "local personal representative" includes any personal representative appointed in New Mexico pursuant to appointment proceedings described in Sections 3-101 through 3-1204 [45-3-101 to 45-3-1204 NMSA 1978] and excludes foreign personal representatives who acquire the power of a local personal representative pursuant to Section 4-205 [45-4-205 NMSA 1978]; and
C. "resident creditor" means a person domiciled in or doing business in New Mexico, who is, or could be, a claimant against an estate of a nonresident decedent.
History:
1953 Comp., § 32A-4-101, enacted by Laws 1975, ch. 257, § 4-101.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 4-101 UPC.
Legislative intent.
— The legislature enacted the ancillary probate system to provide a way to assure that a will is valid and that an executor proceeds according to law.
Allen v. Amoco Prod. Co.
, 1992-NMCA-054, 114 N.M. 18, 833 P.2d 1199.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
31 Am. Jur. 2d Executors and Administrators § 1169.
What constitutes estate of nonresident decedent within statute providing for local ancillary administration where decedent died leaving an estate in jurisdiction, 34 A.L.R.2d 1270.
Right of foreign personal representative or guardian to vote stock owned by estate or ward, 41 A.L.R.2d 1082.
Right of nonresident surviving spouse or minor children to allowance of property exempt from administration or to family allowance from local estate of nonresident decedent, 51 A.L.R.2d 1026.
Capacity of local or foreign personal representative to maintain action for death under foreign statute providing for action by personal representative, 52 A.L.R.2d 1016.
Capacity of foreign domiciliary or of ancillary personal representative to maintain action for death under statute of forum providing for action by personal representative, 52 A.L.R.2d 1048.
Applications of rule permitting courts to exercise jurisdiction over equity actions against foreign personal representatives where there are assets within forum, 53 A.L.R.2d 323.
State statutes or rules of court conferring in personam jurisdiction over nonresidents on the basis of isolated acts or transactions within state as applicable to personal representative of deceased nonresident, 19 A.L.R.3d 171.
34 C.J.S. Executors and Administrators § 988.
2023 New Mexico Statutes › Chapter 45 - Uniform Probate Code › Article 4 - Foreign Personal Representatives; Ancillary Administration › Part 2 - POWERS OF FOREIGN PERSONAL REPRESENTATIVES › Section 45-4-201 - Payment of debt and delivery of property to domiciliary foreign personal representative without local administration.

At any time after the expiration of sixty days from the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession or control of personal property, or of an instrument evidencing a debt, obligation, stock or chose in action belonging to the estate of the nonresident decedent, may pay the debt, deliver the personal property, or the instrument evidencing the debt, obligation, stock or chose in action, to the domiciliary foreign personal representative of the nonresident decedent upon being presented with proof of his appointment and an affidavit made by or on behalf of the representative stating:
A. the date of the death of the nonresident decedent;
B. that no local administration, or application or petition therefor, is pending in this state; and
C. that the domiciliary foreign personal representative is entitled to payment or delivery.
History:
1953 Comp., § 32A-4-201, enacted by Laws 1975, ch. 257, § 4-201.
ANNOTATIONS
Official comments.
—
See
Commissioners on Uniform State Law official comment to 4-201 UPC.
Cross references.
— For general powers, duties and liabilities of a personal representative,
see
45-3-703 NMSA 1978.
For powers of domiciliary foreign personal representative,
see
45-4-205 NMSA 1978.
Right of nonresident to be ancillary administrator not questioned.
— There is no question of the right of a nonresident to be appointed in New Mexico as an ancillary administrator subject to compliance with the formal requirements.
In re Armijo's Will
, 1953-NMSC-095, 57 N.M. 649, 261 P.2d 833 (decided under former law).
Am. Jur. 2d, A.L.R. and C.J.S. references. —
31 Am. Jur. 2d Executors and Administrators §§ 1183 to 1197.
Payment of negotiable paper to, or enforcement thereof by, personal representative of owner appointed in one state, as affected by appointment of another representative in another state, 149 A.L.R. 1083.
Right of foreign domiciliary, or of ancillary, personal representative to maintain action for death under Federal Employers' Liability Act, 163 A.L.R. 1284.
Basis of distribution among decedent's unsecured creditors, of ancillary assets where entire estate or ancillary estate is insolvent, 164 A.L.R. 765.
33 C.J.S. Executors and Administrators § 11; 34 C.J.S. Executors and Administrators §§ 998, 1056.