77-2007.02. Uniform Reciprocal Transfer Tax Act; construction; citation.

Sections 77-2007.01 and 77-2007.02 shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them. Sections 77-2007.01 and 77-2007.02 shall be known as the Uniform Reciprocal Transfer Tax Act.

Source:Laws 1951, c. 254, ยง 2, p. 876.