Statutes > New Mexico Statutes > Chapter 45 - Uniform Probate Code. > Article 9A - Uniform Estate Tax Apportionment Act, 45-9A-1 through 45-9A-13. > Section 45-9A-12 - Uniformity of application and construction.

Section 45-9A-12 - Uniformity of application and construction.

45-9A-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.