The Reenactment and Inaction Doctrines in State Tax Litigation

10 Pages Posted: 3 Jun 2009 Last revised: 6 Aug 2009

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

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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

Johnson, Steve R., The Reenactment and Inaction Doctrines in State Tax Litigation (Dec. 9, 2008). State Tax Notes, Vol. 50, p. 661, 2008, Available at SSRN: https://ssrn.com/abstract=1413292

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