The 'No Surplusage' Canon in State and Local Tax Cases
5 Pages Posted: 31 Mar 2013
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: 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
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