Official comments adopted and published by the:

1. (1) secretary of state Indiana uniform securities act advisory committee; and

2. (2) National Conference of Commissioners on Uniform State Laws to the extent the comments are not inconsistent with the comments adopted by the committee under subdivision (1);

   may be consulted by the courts to determine the underlying reasons, purposes, and policies of this article and may be used as a guide in this article's construction and application.

As added by P.L.27-2007, SEC.23.