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NEW MEXICO STATUTES AND CODES
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.
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