Plain meaning
The legal process of determining the meaning and effect of legislation.
Also called
interpretation of statutes
statutory construction
Key points
- Statutory Interpretation helps explain how legal authority is created, interpreted, challenged, or applied.
- Tax results often depend on both statutory wording and how courts or administrative bodies interpret that wording.
- The level of authority matters: a statute, regulation, appellate decision, trial decision, and administrative guidance do not all carry the same weight.
- For readers, the concept helps separate a binding legal rule from a factual result, policy proposal, administrative position, or litigation step.
Why it comes up
Tax disputes often turn on statutory interpretation because tax obligations depend heavily on exact legislative wording and context.