{14} We use the statutory structure to ascertain legislative intent. See Meridian Oil, Inc. v. New Mexico Taxation Revenue Dep't, 1996-NMCA-079, ¶ 12, 122 N.M. 131, 921 P.2d 327 ("`The starting point in statutory construction is to read and examine the text of the act and draw inferences concerning the meaning from its composition and structure.'" (quoting 2A Norman J. Singer, Statutes and Statutory Construction § 47.01, at 136 (5th ed. 1992))) (footnote omitted). Doing so, and for the reasons that follow, we determine that the structure of Section 45-5-407 indicates that Subsection I does not apply to a petition for appointment of a conservator for a minor's estate.

" `The starting point in statutory construction is to read and examine the text of the act and draw inferences concerning the meaning from its composition and structure.' " Meridian Oil v. New Mexico Tax. Rev. Dep't, 1996 NMCA 079, ¶ 12, 122 N.M. 131, 921 P.2d 327 (quoting 2A Norman J. Singer, Sutherland Statutory Construction § 47.01 (5th ed. 1992 Cum.Supp. 1996)). 15.

{42} "The starting point in statutory construction is to read and examine the text of the act and draw inferences concerning the meaning from its composition and structure." Meridian Oil, Inc. v. N.M. Taxation Revenue Dep't, 1996-NMCA-079, ¶ 12, 122 N.M. 131, 921 P.2d 327 (quoting 2A Norman J. Singer, Sutherland Statutory Construction § 47.01 (5th ed. 1992)) (footnote omitted in original). We must also keep in mind that our primary goal is to give effect to the Legislature's intent.

"The starting point in statutory construction is to read and examine the text of the act and draw inferences concerning the meaning from its composition and structure." Meridian Oil, Inc. v. N.M. Taxation & Revenue Dep’t , 1996-NMCA-079, ¶ 12, 122 N.M. 131, 921 P.2d 327 (internal quotation marks and citation omitted). {16} The UPA represents New Mexico’s public policy in favor of preventing consumer harm and resolving consumer claims.

At the very least, legislative intent is difficult to ascertain when an exception uses vague references to another section or sections of a statute or act. See State v. Casey, 42 Kan.App.2d 309, 315–19, 211 P.3d 847 (2009); Meridian Oil v. N.M. Tax. & Rev. Dept., 122 N.M. 131, 133–35, 921 P.2d 327 (Ct.App.1996). It is possible—as Stanley suggests—that the legislature intended for none of the provisions of K.S.A. 2012 Supp. 59–29a24, including the exhaustion of administrative remedies requirement found in K.S.A. 2012 Supp. 59–29a24(a), to apply to habeas corpus actions brought by SPTP patients under K.S.A. 2012 Supp. 60–1501.

We have previously recognized that confidentiality of tax records as existed under a former version of Section 7–1–8 was intended to enhance communication between taxpayers and the Department and protect privacy and Fifth Amendment privilege, as well as prevent misuse of information by insiders. Meridian Oil, Inc. v. N.M. Taxation & Revenue Dep't, 1996–NMCA–079, ¶ 20, 122 N.M. 131, 921 P.2d 327. Some of the privacy interests involved in tax returns and related information have been enumerated.

Thus, a plain reading of Section 40-4-7(A), particularly when viewed in the context of similarly worded statutes related to the dissolution of marriage, supports the conclusion that the provision for award of attorney fees in domestic relations cases applies only to proceedings "for the dissolution of marriage, division of property, disposition of children or spousal support" involving husband and wife. Section 40-4-7(A); see Meridian Oil, Inc. v. N.M. Taxation Revenue Dep't, 1996-NMCA-079, ¶ 12, 122 N.M. 131, 921 P.2d 327 (explaining that in ascertaining legislative intent, we begin by reading and examining the text of the statute and drawing inferences about the meaning from its composition and structure); Herrera v. Sedillo, 106 N.M. 206, 207, 740 P.2d 1190, 1191 (Ct.App. 1987) ("Statutes which relate to the same class of things are in pari materia" and "should, as far as reasonably possible, be construed together as though they constitute one law."). {19} We believe this interpretation of the statutory language to be consistent with the customary approach of New Mexico courts in determining whether to award attorney fees in divorce cases.

The rule of confidentiality in tax matters is designed to encourage citizens to openly disclose all relevant information to the tax authorities to enable the government to fully and effectively collect all taxes to which the government is entitled. See Meridian Oil, Inc. v. N.M. Taxation Revenue Dep't, 1996-NMCA-079, ¶ 20, 122 N.M. 131, 921 P.2d 327. {16} We are thus confronted with conflicting policies, although with a confidentiality statute that specifically recognizes that valuation records are public records.