State Tax Notes, Vol. 51, p. 1045, 2009
8 Pages Posted: 3 Jun 2009
Date Written: March 30, 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.
Keywords: state and local tax statutes interpretation
Suggested Citation: 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