New Mexico Statutes > Chapter 7 > Article 7 > § 7-7-1 New Mexico Statutes 7-7-1. Short title Current as of: 2024 | Check for updates | Other versions Sections 7-7-1 through 7-7-12 N.M. Stat. Ann. may be cited as the “Estate Tax Act”. Ask a will, trust or estate question, get an answer ASAP!Thousands of highly rated, verified estate & trust lawyers.Click here to chat with a lawyer about your rights. Previous sectionNext section Article 7 Contents Ask a question, get an answer ASAP!