The Reenactment and Inaction Doctrines in State Tax Litigation
10 Pages Posted: 3 Jun 2009 Last revised: 6 Aug 2009
There are 2 versions of this paper
The Reenactment and Inaction Doctrines in State Tax Litigation
The Reenactment and Inaction Doctrines in State Tax Litigation
Date Written: Dec. 9, 2008
Abstract
This installment of Interpretation Matters discusses two related canons of statutory interpretation and illustrates their use in state and local tax controversies.
These canons are relatively weak, but they have had traction in some cases. Accordingly, it behooves the state-local tax practitioner to be able to use the reenactment and inaction canons offensively when they arguably support her client’s cause and to be able to defend against them when they are asserted by an opponent.
Keywords: canons of statutory interpretations, state and local taxes
Suggested Citation: Suggested Citation