45-9A-10. Right of reimbursement.

A.     A person required under Section 13 [45-9A-9 NMSA 1978] of this act to pay an estate tax greater than the amount due from the person under Section 7 or 8 [45-9A-3 or 45-9A-4 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.