In any dispute as to the proper construction of one (1) or more sections of the Uniform Electronic Transactions Act, the official comments pertaining to the corresponding sections of the official text, as adopted by the National Conference of Commissioners on Uniform State Laws, and as in effect on July 1, 2001, shall constitute evidence of the purposes and policies underlying such sections unless:
(1) The sections of this chapter that are applicable to the dispute differ materially from the sections of the official text that would be applicable thereto; or
(2) The official comments are inconsistent with the plain meaning of the applicable sections of this chapter.