A. Unless an estate is insolvent, the personal representative, with the consent of all successors whose interests would be affected, may waive any defense of limitations available to the estate. If the defense is not waived, no claim that was barred by any statute of limitations at the time of the decedent's death shall be allowed or paid.

B. The running of a statute of limitations measured from an event other than death or the giving of notice to creditors is suspended for four months after the decedent's death but resumes thereafter as to claims not barred by other sections.

C. For purposes of a statute of limitations, the presentation of a claim pursuant to Section 45-3-804 NMSA 1978 is equivalent to commencement of a proceeding on the claim.

History: 1953 Comp., § 32A-3-802, enacted by Laws 1975, ch. 257, § 3-802; 1993, ch. 174, § 72; 1995, ch. 210, § 41.

Official comments. — See Commissioners on Uniform State Law official comment to 3-802 UPC.

The 1995 amendment, effective July 1, 1995, inserted "whose interest would be affected" in the first sentence in Subsection A.

The 1993 amendment, effective July 1, 1993, deleted the former third sentence of Subsection A, pertaining to suspension of running of any statute of limitations; added current Subsection B; redesignated former Subsection B as Subsection C; deleted "proper" preceding "presentation" and substituted "pursuant to Section 45-3-804 NMSA 1978" for "under Section 3-804" in Subsection C; and made minor stylistic changes throughout the section.

Am. Jur. 2d, A.L.R. and C.J.S. references. — Direction in will for payment of debts of testator, or for payment of specified debt, as affecting debts or debt barred by limitation, 109 A.L.R. 1440.

Nonclaim statute as governing claim barred, subsequent to death of obligor, by general statute of limitations, 112 A.L.R. 289.

Effect of statement of claim against decedent's estate regarding debt apparently barred by the statute of limitations, 119 A.L.R. 426.

Estoppel by silence or other conduct (other than failure to file) to assert against estate claim antedating decedent's death, 146 A.L.R. 1179.

Waiver or tolling of statute of limitations by executor or administrator, 8 A.L.R.2d 660.

Running of statute of limitations as affected by doctrine of relation back of appointment of administrator, 3 A.L.R.3d 1234.

Delay in appointing administrator or other representative, effect on cause of action accruing at or after death of person in whose favor it would have accrued, 28 A.L.R.3d 1141.

What constitutes rejection of claim against estate to commence running of statute of limitations applicable to rejected claims, 36 A.L.R.4th 684.

34 C.J.S. Executors and Administrators § 404.