There is a newer version of the New Mexico Statutes
2011 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. (Repealed effective January 1, 2012.)
NM Stat § 45-9A-12 (1996 through 1st Sess 50th Legis) What's This?
45-9A-12. Uniformity of application and construction. (Repealed effective January 1, 2012.)
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.
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