The 'No Surplusage' Canon in State and Local Tax Cases

5 Pages Posted: 31 Mar 2013

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: 2012

Abstract

Previous installments of this column have examined numerous canons or conventions of statutory interpretation in their application to state and local tax controversies. This installment considers another canon: the precept that courts should prefer interpretations that render no part of a statute superfluous.

Suggested Citation

Johnson, Steve R., The 'No Surplusage' Canon in State and Local Tax Cases (2012). State Tax Notes, p. 793, September 17, 2012, FSU College of Law, Public Law Research Paper , Available at SSRN: https://ssrn.com/abstract=2241578

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)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
56
Abstract Views
474
Rank
664,767
PlumX Metrics