Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 4 - Division of Income for Tax Purposes, 7-4-1 through 7-4-21. > Section 7-4-21 - Construction of act.

Section 7-4-21 - Construction of act.

7-4-21. Construction of act.

The Uniform Division of Income for Tax Purposes Act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.