Statutes Requiring 'Plain Meaning' Interpretation
14 Pages Posted: 18 Sep 2009
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.
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