The Two Kinds of Legislative Intent

State Tax Notes, Vol. 51, p. 1045, 2009

8 Pages Posted: 3 Jun 2009  

Steve R. Johnson

Florida State University - College of Law

Multiple version iconThere are 2 versions of this paper

Date Written: March 30, 2009

Abstract

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.

Keywords: state and local tax statutes interpretation

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: https://ssrn.com/abstract=1413218

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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