A. The Uniform Probate Code shall be liberally construed and applied to promote its underlying purposes and policies.
B. The underlying purposes and policies of the Uniform Probate Code are:
(1) to simplify, clarify and modernize certain laws concerning the affairs of decedents, missing persons, protected persons, minors and incapacitated persons;
(2) to discover and make effective the intent of a decedent in distribution of the decedent's property;
(3) to promote a speedy and efficient system for the settlement and distribution of the estate of the decedent;
(4) to facilitate survivorship and related accounts and similar property interests in New Mexico;
(5) to provide a comprehensive system of methods of disclaiming interests in property;
(6) to facilitate the use and enforcement of governing instruments;
(7) to apportion taxes on estates; and
(8) to make uniform the law among the states.