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. History: 1953 Comp., § 32A-1-102, enacted by Laws 1975, ch. 257, § 1-102; 2011, ch. 124, § 1.