State Codes and Statutes
Statutes > New-mexico > Chapter-45 > Article-9a > Section-45-9a-1245-9A-12. Uniformity of application and construction.
In applying and construing the Uniform Estate Tax Apportionment Act [45-9A-1 NMSA 1978], consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.