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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

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 interpretation

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Date posted: June 3, 2009  

Suggested Citation

Johnson, Steve R., The Two Kinds of Legislative Intent (March 30, 2009). State Tax Notes, Vol. 51, p. 1045, 2009. Available at SSRN: http://ssrn.com/abstract=1413218

Contact Information

Steve R. Johnson (Contact Author)
Florida State University - College of Law ( email )
425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)
HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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