(Download) "State v. State Bd. of Equal." by Supreme Court of Montana # eBook PDF Kindle ePub Free
eBook details
- Title: State v. State Bd. of Equal.
- Author : Supreme Court of Montana
- Release Date : January 24, 1957
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
TAXATION ? STATUTES ? CONSTITUTIONAL LAW ? LIMITATION OF ACTIONS ? ADMINISTRATIVE LAW AND PROCEEDURE ? OFFICERS. 1. Statutes ? Resolution of doubt as to legislative intent. Where a taxing statute is susceptible of two constructions and legislative intent is in doubt, such doubt should be resolved in favor of the taxpayer. 2. Taxation ? Construction of revenue statutes. Revenue statutes granting exemptions or deductions are construed against taxpayer and in favor of taxing power. 3. Taxation ? Statute construed in favor of taxpayer. The statute requiring State Board of Equalization to determine amount of taxes due under income tax return within three years after return is made commands a particular act to be done for the protection of the taxpayer and is construed in favor of the taxpayers. 4. Taxation ? Limitation on assessment. The statute requiring State Board of Equalization to determine amount of tax due under income tax return within three years after return is made is not a statute of limitation; rather it is a limitation upon the authority of the Board to reassess returns after expiration of three years from the date return is made. 5. Limitation of Actions ? Language indicates statute of limitations. Where statute does not definitely state that it is a statute of limitations, supplementary language to the effect that any action afer the running of a certain period of time is thereafter barred may indicate that the statute is a statute of limitations. 6. Administrative Law and Procedure ? Powers of administrative boards. Administrative boards have only the authority which is expressly granted to them by the laws under which they are created; they have no common-law powers and can act only when empowered to do so. - Page 9