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.
§ 7-4-21 NMSA 1978
Construction of act
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 7–7 (21 sections).
1953 Comp., § 72-15A-36, enacted by Laws 1965, ch. 203, § 21.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.