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The 'Things of the Same Nature' Canon in State Tax Construction

State Tax Notes, p. 60, January 7, 2013

FSU College of Law, Public Law Research Paper

4 Pages Posted: 31 Mar 2013

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: March 29, 2013

Abstract

This installment of Interpretation Matters explores one of the most widely used canons of statutory construction: the ejusdem generis ("of the same kind or class") principle.

Suggested Citation

Johnson, Steve R., The 'Things of the Same Nature' Canon in State Tax Construction (March 29, 2013). State Tax Notes, p. 60, January 7, 2013, FSU College of Law, Public Law Research Paper, Available at SSRN: https://ssrn.com/abstract=2241579

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

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