Part 10 - LIEN

  1. § 3.8.10.1 - ISSUING AGENCY
  2. § 3.8.10.2 - SCOPE
  3. § 3.8.10.3 - STATUTORY AUTHORITY
  4. § 3.8.10.4 - DURATION
  5. § 3.8.10.5 - EFFECTIVE DATE
  6. § 3.8.10.6 - OBJECTIVE
  7. § 3.8.10.7 - DEFINITIONS
  8. § 3.8.10.8 - WHEN LIEN ARISES

Notes

HISTORY OF 3.8.10 NMAC:
Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:
BOR 70-1, (Inheritance Tax Reg. 2-1), Accrual of Interest During Probate Court's Extension of Time for Payment of Inheritance Tax, filed 3/5/70.
BOR 71-6, Regulation for Inheritance Tax Act, filed 12/20/71.
BOR 73-2, Regulations in Effect and Pertaining to the New Mexico Inheritance Tax Act, filed 4/4/73.
BOR 74-3, Regulations in Effect and Pertaining to the New Mexico Estate Act, filed 8/5/74.
TRD Rule 7-88, Regulations Pertaining to the New Mexico Estate Tax Act, Sections 7-7-1 to 7-7-20 NMSA 1978, filed 9/15/88.
History of Repealed Material: [RESERVED]
NMAC History:
3 NMAC 8.10, Lien, filed 7/2/96.
3.8.10 NMAC, Lien, filed 12/1/00.

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