Steve R. Johnson
Florida State University - College of Law
October 28, 2011
State Tax Notes, p. 169, July 20, 2009
FSU College of Law, Public Law Research Paper
There are many exceptions to the juvenile saw that "close counts only in horseshoes and hand grenades." State and local tax practice may be among those exceptions – depending on possible application of the doctrine of substantial compliance. The tax law often makes the legal validity of one action contingent on a party having taken preliminary steps. Strict compliance – having to take those steps in precisely the right way at precisely the right time – is not always necessary. Courts sometimes hold that substantial compliance – "close enough"- suffices.
Number of Pages in PDF File: 5Accepted Paper Series
Date posted: October 29, 2011
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