Statutes Requiring 'Plain Meaning' Interpretation

14 Pages Posted: 18 Sep 2009

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: September 14, 2009


Plain meaning is a concept originally developed by the courts as one statutory interpretation approach. An earlier installment of this column looked at that approach generally. This current installment takes up a more specific aspect. According to a recent article by a state appellate judge, nine states now have statutes directing their courts to apply statutes pursuant to the “plain meaning” of their text, if the text is unambiguous. This installment assesses the significance of such statutes for state and local tax controversies.

Suggested Citation

Johnson, Steve R., Statutes Requiring 'Plain Meaning' Interpretation (September 14, 2009). State Tax Notes, Vol. 53, No. 763, 2009. Available at SSRN:

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)


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