The Two Kinds of Legislative Intent
Steve R. Johnson
Florida State University - College of Law
March 30, 2009
State Tax Notes, Vol. 51, p. 1045, 2009
INTERPRETATION MATTERS COLUMN:
What is a court trying to do when it interprets or applies a statute? This installment of our column looks at two different answers to that question, doing so through the lens of cases involving state and local tax statutes. Both approaches sometimes use the language of "intent," so it becomes important for the state-local tax practitioner to understand, and to accommodate his or her arguments, to the kind of intent that actually controls in the particular jurisdiction.
Number of Pages in PDF File: 8
Keywords: state and local tax statutes interpretationAccepted Paper Series
Date posted: June 3, 2009
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