Statutory Interpretation
44 groups with California opinions1897–2026
- Legislative Intent and Construction5,827 opinions · 1925–2026Ascertaining legislative intent through statutory construction · Determining legislative intent in statutory construction · Interpreting statutes by context and legislative purpose
- Statutory construction; Statutory interpretation; Statutes2,895 opinions · 1897–2026Avoiding unnecessary statutory construction when language is clear · Interpreting statutory language under general rules of construction · Statutory construction principles and plain meaning rule
- Statutory Interpretation of Criminal Law2,886 opinions · 1928–2026Interpreting penal statutes favorably to the defendant · Interpreting statutory language regarding gang-related crimes · Determining appellate jurisdiction after proposition 47 conviction
- Statutory; Language; Meaning2,728 opinions · 1914–2026Interpreting statutory language to avoid surplusage · Applying specific statutory provisions over general ones · Interpreting statutory language using extrinsic aids
- Extrinsic Aids to Legislative Intent2,456 opinions · 1925–2026Determining legislative intent using extrinsic materials · Determining if legislation amends a voter initiative · Interpreting legislative intent regarding court sanctioning powers
- Statutory Interpretation Principles and Rules2,381 opinions · 1922–2026Interpreting statutory intent and avoiding surplusage · Interpreting statutory intent over literal meaning · Interpreting statutes to avoid absurd results
- Mandatory vs. Discretionary Statutory Language1,982 opinions · 1917–2026Distinguishing mandatory duty from directory statutory provisions · Determining mandatory versus directory statutory effect · Statutory interpretation of mandatory versus permissive language
- Lenity and Stare Decisis in Construction1,896 opinions · 1924–2026Applying the special act exception to general statutes · Reconciling statutory construction with rule of lenity · Interpreting statutory language and applying section 1385
- Statutory Retroactivity and Application1,798 opinions · 1906–2026Determining legislative intent regarding retroactive application of statutes · Statutory interpretation and retrospective application rules · Limiting the scope of retroactive application of statutes
- Statutory; Language; Intent1,404 opinions · 1922–2026Interpreting state and federal standards of identity · Interpreting statutory language regarding judgment enforcement · Analyzing the purpose of statutory dismissal provisions
- Municipal Law and Local Government Powers1,401 opinions · 1923–2026Interpreting charter provisions and ordinance conformity · Interpreting statutory language regarding housing development scope · Applying the doctrine of statutory omission to annexation acts
- Statutory Interpretation Methodology1,242 opinions · 1945–2026Interpreting statutory language and legislative intent · Three-step process for statutory interpretation
- Statutory Time Limits and Deadlines972 opinions · 1926–2026Statutory time limits are not jurisdictional in mandamus petitions · Determining mandatory versus directory time limits in statutes · Determining reasonableness of statutory time limits
- Death; Statutory; Estate826 opinions · 1898–2026Purpose and evolution of the elder abuse act · Statutory construction principles and application to probate code · Interpreting statutory rights to succession and property distribution
- Statutory Interpretation and Legislative History795 opinions · 1923–2026Interpreting statute based on legislative history and omission · Interpreting statutory language and legislative history · Interpreting statutory language through legislative history
- Taxation Law and Exemptions787 opinions · 1921–2026Determining intent for inheritance tax purposes · Defining sales price and gross receipts under tax code · Distinguishing special assessment from general taxation
- Retroactive; Retroactivity; Law760 opinions · 1933–2026Applying the general rule of retroactive effect of judicial decisions · Determining retroactivity of judicial decisions · Determining retroactivity of conduct credit statute
- Tax; Statutory; Construction662 opinions · 1922–2026Interpreting statutory exemptions and implied limitations on power · Interpreting statutory language and tax exemption construction · Determining proper interpretation of tax law and regulations
- Statutory Interpretation and Meaning584 opinions · 1923–2026Interpreting statutes to avoid rendering provisions superfluous · Analyzing single-occasion rule and statutory amendments · Interpreting statutory language within its context and purpose
- Vehicle; Driving; License511 opinions · 1937–2026Statutory interpretation and vehicle code provisions · Interpreting statutory requirements for a distinctively marked vehicle · Distinguishing elements of penal and vehicle code violations
- Tax; Property; Income488 opinions · 1923–2026Taxability of possessory interests in property · Defining terms and purpose of estate tax proration · Determining change in ownership under property tax law
- License; Suspension; Revocation453 opinions · 1929–2026Distinguishing substantial compliance from total noncompliance in claims statutes · Interpreting licensing power: suspension versus revocation · Determining lack of cause of action regarding medical marijuana rights
- Ejusdem generis; Meaning; Word448 opinions · 1923–2026Interpreting initiative language when ambiguous · Interpreting statutes: presumption of effect and ejusdem generis · Applying ejusdem generis to statutory classification
- Property; Valuation; Assessment327 opinions · 1915–2026Diminution of market value not a taking under constitutional provisions · Valuation disputes within board of equalization's competence · Distinguishing overvaluation from erroneous assessment in tax challenges
- Criminal Record Expungement and Bail Forfeiture Law322 opinions · 1945–2026Statutory procedure governing bail forfeiture and appearance obligations · Timely notice requirements for bail bond forfeiture · Appealability of bail forfeiture orders
- Tax; Assessment; Burden320 opinions · 1925–2025Determining proper tax collection authority and legal basis · Limiting equitable relief against state tax collection · Determining tax liability on sales to federal instrumentalities
- Charitable; Tax exemption; Public charity234 opinions · 1933–2026Defining charitable purpose and scope of charitable bequests · Determining the law regarding charitable exemption construction · Interpreting charitable gifts to state institutions
- Value; Valuation; Market217 opinions · 1923–2026Distinguishing challenges to valuation method versus application · Determining market value versus special use value · Determining comparability of properties in valuation
- Meetings; Open; Executive session187 opinions · 1928–2026Defining the term meeting under the Brown Act · Attorney general's views on brown act compliance · Preventing absurd results from successive recall petitions
- Real Property Valuation Principles and Methods186 opinions · 1930–2026Determining property value when no relevant market exists · Determining fair property valuation for oil lands · Determining investment value and rent setting standards
- Property value; Testimony property; Valuation174 opinions · 1921–2026Admissibility of evidence regarding property development and use · Owner testimony regarding property value and its limitations · Qualifying owners to testify about property value
- Tax and Tariff Law Review Procedures151 opinions · 1927–2026Defining special versus general taxes under proposition 13 · Limiting judicial review of tax collection procedures · Weighing administrative rulings versus tax annotations
- Income; Tax purposes; Apportionment151 opinions · 1916–2026Determining unitary business scope and apportionment methods · Determining unitary vs separate business operations for tax purposes · Determining income allocation for interstate business taxation
- Depletion; Tax; Debt130 opinions · 1953–2025Critiquing dueñas's statutory interpretation of ability to pay · Imposing and controlling penalty assessments and fees · Determining if incidental accounting creates a book account
- Wildlife; Hunting; Animals96 opinions · 1926–2026Interpreting statutory terms beyond hunting and fishing · Determining if escape is inherently dangerous to human life · Determining state action regarding wild animal relocation
- Substance; Form; Tax94 opinions · 1947–2025Determining intent when transaction form appears nonusurious · Substance over form in determining transfer tax liability · Determining base year value after change of ownership
- Tax; Evasion; Fraud79 opinions · 1927–2022Distinguishing prima facie evidence in tax disputes · Interpreting statutory prohibition against employer taking of gratuities · Protection for innocent purchasers against forged documents
- Assessment; Tax; Presumption51 opinions · 1938–2023Determining the scope of a single appraisal unit · Determining retroactivity of court facility assessments · Statutory procedure for challenging property tax assessments
- Business and Income Tax Deductions28 opinions · 1951–2024Determining guideline support and hardship deductions · Respondent's claim for further deductions denied · Determining separate property and community expense deductions
- Tax Liability and Responsible Person Status20 opinions · 1972–2023Distinguishing corporate tax liability and income attribution · Determining who constitutes a responsible person for service · Payroll companies lacking tort duty to employees
- Tax; Willfulness; Willful failure18 opinions · 1947–2017Defining willfulness in criminal tax liability · Inferring willful attempt to evade tax from conduct · Defining willful violation of tax statutes
- Law Enforcement Records and Privacy14 opinions · 2014–2025Inferring implicit section 352 analysis from record
- Establishing probable source of taxable income in net worth cases · Distinguishing taxable income from non-taxable embezzlement · Defining income as gain from capital or labor
- Balancing government record needs against individual expungement harm
Counts are California 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