{"data":{"id":"us-nm/7-4-21","jurisdiction":"us-nm","citation":"7-4-21","heading":"Construction of act.","body":"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.","path":["Chapter 7 - Taxation","ARTICLE 4 Division of Income for Tax Purposes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"0cf77bb02b0bf9d54347c3d1da8b6abba9eb35fc9a4f6c39b5524b054a4f50cb","source_id":"us-nm","stale":false,"prev":"us-nm/7-4-20","next":"us-nm/7-5-1"},"notice":"GroundRules: Original legal text. Not legal advice."}