Statutory Interpretation
37 groups with Arkansas opinions1918–2026
- Statutes; Plain; Statutory64 opinions · 1984–2026Interpreting statutes by giving words ordinary meaning · Defining statutory ambiguity and plain language interpretation · Interpreting statutes to ensure consistency and harmony
- Statutory construction; Interpretation; Statutes50 opinions · 1918–2025Construing statutes to give meaning to every word · Statutory construction: plain meaning and ordinary language · Delineating rules of statutory construction and interpretation
- Legislative Intent and Construction47 opinions · 1984–2025Ascertaining legislative intent in statutory interpretation · Interpreting statutory language and court's role in legislation · Interpreting statutes: plain language versus legislative intent
- Retroactive; Statutes; Statutory32 opinions · 1984–2026Presumption of prospective application of legislative laws · Interpreting legislative intent regarding retroactive statute application · Retroactive application of remedial and procedural legislation
- Ejusdem generis; Meaning; Term29 opinions · 1997–2025Distinguishing obiter dictum from binding legal conclusions · Determining when a provision is susceptible to multiple interpretations · Interpreting express designation to exclude other possibilities
- Statutory; Language; Meaning23 opinions · 1986–2025Determining fixed terms from statutory language · Adhering to ordinary meaning in statutory interpretation · Interpreting the scope of a statutory provision
- Tax; Exemption; Sales23 opinions · 1992–2026Strict construction of tax exemptions and burden of proof · Interpreting exemption under gross receipts act for forms · Municipal ownership exempt from taxation
- Tax; Statutory; Construction20 opinions · 1995–2024Statutory authority governing tax levy methods and judicial discretion · Interpreting statutory definition of business income · Reviewing administrative tax contestation procedures
- Mandatory vs. Discretionary Statutory Language16 opinions · 1954–2025Interpreting statutory phrase governing procedural requirements · Interpreting "may" as permissive or discretionary action · Interpreting mandatory versus permissive language in statutes
- Statutes; Statutory; Penal16 opinions · 1997–2014Interpreting criminal statutes regarding gang activity · Interpreting statutes regarding concealment of murder weapon · Extending incest law protection to step-relationships
- Death; Statutory; Succession12 opinions · 1997–2025Defining the scope of in terrorem clauses in wills · Determining who brings action when no personal representative exists · Interpreting the thoroughness of the probate code
- Lenity and Stare Decisis in Construction10 opinions · 1994–2024Requiring consistent and uniform statutory interpretation · Deference to statutes when conflicting with court rules · Applying stare decisis to statutory interpretation and precedent
- Tax; Irs; Assessment10 opinions · 1989–2025Compliance with notice requirements bars deficiency judgment · Burden of proof on agency collecting tax · Defining realization under the internal revenue code
- Meetings; Open; Executive session10 opinions · 1975–2019Upholding prior interpretation of open meetings provision · Conducting committee business under sunshine law · Defining meeting requirements to prevent secret governmental decisions
- Statutory; Canon; Meaning9 opinions · 1993–2025Resolving statutory ambiguity using section titles · Determining venue based on statute's present tense language · Statutory construction becoming part of the statute
- Statutory time; Time limits; Deadlines9 opinions · 1995–2022Interpreting statutory requirements for timely appeal filing · Interpreting commitment time extension under statute · Interpreting statutes suspending official business on holidays
- Vehicle; Driving; Traffic9 opinions · 1990–2025Balancing public safety and intrusion in drunk driving stops · Statutory elements of driving while intoxicated · Suspension of law license following traffic stop arrest
- Gambling; Lottery; Liquor9 opinions · 1993–2021Setting forth standard of review for illegal gambling devices · Determining winners by chance alone · Determining elements of a lottery
- Charitable; Tax exemption; Charity8 opinions · 1995–2016Determining charitable status based on organizational factors
- Extrinsic Aids to Legislative Intent8 opinions · 1996–2026Inferring legislative intent from prolonged silence · Determining binding authority of attorney general's opinions · Interpreting legislative intent regarding defective product claims
- Statutory; Construction; Property8 opinions · 2009–2024Determining applicability of statutory easement provisions · Determining service area protection under rural development act
- Legislative history; Statutory; Through legislative7 opinions · 1997–2016Examining legislative history of statutory conflicts · Interpreting statutory silence as a prohibition · Determining statutory interpretation through legislative history
- Property value; Testimony property; Valuation7 opinions · 1993–2019Evaluating expert testimony in business valuation disputes · Finding clerk's testimony sufficient to prove value · Rejecting expert evidence regarding land value
- Statutory; Language; Statute7 opinions · 1992–2015Interpreting statutory provisions regarding commission orders · Interpreting statutory requirements for test admissibility and warnings · Defining actual and wholly dependent for workers' compensation
- Tax; Income; Business7 opinions · 1996–2024Apportioning business income among states under UDITPA · Taxability of nonunitary income without nexus · Taxation of income not actually received by taxpayer
- Property; Assessment; Tax5 opinions · 1994–2024Statutory reimbursement for delinquent landowner's assessment fees · Satisfying equal protection in property tax assessment · Determining equal protection violation in property assessment disparities
- Statutory Interpretation Methodology5 opinions · 1980–2024Interpreting statutory language and legislative intent
- Evidence of good faith expenses supports reasonableness of charges · Deductibility of capital outlay versus business expense under revenue act · Determining available income beyond tax returns
- Irrelevance of fair market value to fair value determination · Determining property value when market value is absent · Determining the test for intangible asset ownership
- Determining retailer status for bad debt tax reduction · Distinguishing customer payments from company capital and depreciation
- Weighing inequity in retroactive application of statutes · Applying federal law retroactively to all cases · Considering factors for applying legal decisions prospectively
- Defining fair market value in real estate transactions
- Weighing evidence of taxpaying history for conviction
- Distinguishing ideas from physical substance for tax purposes
- Preventing arbitrary restrictions on animal keeping
- Implications of tissue removal outside legal framework
- Determining estate tax payment order from will and statute
Counts are Arkansas courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law