Statutory Interpretation
41 groups with Oklahoma opinions1912–2026
- Legislative Intent and Construction265 opinions · 1979–2025Ascertaining and applying legislative intent in statutory construction · Determining legislative intent in statutory construction · Determining statutory meaning and legislative intent
- Statutory Interpretation and Application of Law148 opinions · 1972–2024Interpreting statutory intent regarding appeal rights · Applying prospective effect to statutory construction and procedural rules · Interpreting statutory language and administrative rule validity
- Statutory Retroactivity and Application122 opinions · 1925–2025Statutory construction and constitutional rights surviving repeal · Statutory construction regarding retroactive application of tax amendments · Statutory amendments' prospective versus retroactive application
- Statutory Interpretation Principles and Rules111 opinions · 1981–2024Interpreting statutory language as plain and unambiguous · Interpreting statutory intent and plain language · Interpreting statutes liberally to promote legislative object
- Statutory; Language; Meaning92 opinions · 1916–2025Interpreting statutory amendments using canons of construction · Interpreting statutory language as a command or mandate · Statutory interpretation of plain language in land use
- Mandatory vs. Discretionary Statutory Language75 opinions · 1953–2024Interpreting statutory authority to recertify territory · Defining the scope of the general finance statute · Assessing whether certification statutes constitute special laws
- Lenity and Stare Decisis in Construction72 opinions · 1913–2026Analyzing statute's scope under section 46 · Statutory immunity and rational basis for public safety legislation · Interpreting court rules against statutory and constitutional mandates
- Extrinsic Aids to Legislative Intent67 opinions · 1923–2023Distinguishing attorney general opinions from agency rulemaking · Principles of statutory repeal by implication and legislative intent · Statutory interpretation regarding candidate status and election law
- Statutory; Construction; Language53 opinions · 1912–2025Interpreting ordinance as directory, not statute of limitations · Interpreting statutory provisions regarding oil and gas regulations · Analyzing statutory prohibition on official property acquisition
- Licensing and Regulatory Enforcement Law53 opinions · 1972–2025Reviewing statutory prerequisites for license revocation · Scope of administrative hearing for license revocation · Distinguishing administrative license revocation from criminal punishment
- Statutory; Language; Intent50 opinions · 1972–2024Interpreting statutory requirements for entering judgment · Duty of courts to give effect to legislative acts · Interpreting statutory "shall" as mandatory or directory
- Taxation Law and Exemptions47 opinions · 1976–2024Defining sales tax and use tax imposition in oklahoma · Defining manufacturing plant and contractor exemption scope · Determining exemption from municipal sales tax obligations
- Statutory Interpretation of Tax Law44 opinions · 1979–2023Interpreting tax statutes against the state in favor of taxpayer · Interpreting statutory intent regarding tax classification · Interpreting statutory allocation of income for taxation
- Statutory Interpretation of Criminal Law37 opinions · 1983–2024Interpreting penal statutes regarding pecuniary gain · Interpreting criminal statutes through strict construction · Reconciling conflicting statutory amendments to youthful offender act
- Retroactive Application of Law and Statutes37 opinions · 1977–2023Statutory application to actions accrued before enactment · Interpreting laws regarding future conditions and retroactivity · Analyzing unfairness of retroactive legislation under due process
- Statutory Interpretation and Meaning36 opinions · 1977–2026Distinction between modification and amendment under state statutes · Interpreting statutory language with context and harmony · Interpreting statutes to avoid rendering provisions useless
- Statutory Time Limits and Deadlines36 opinions · 1986–2024Determining deadline extension under statutory provisions · Interpreting time restrictions in statutory claims · Codifying and exercising trial court term-time power
- Tax; Property; Income31 opinions · 1941–2023Pledging specific taxes for debt repayment · Determining taxability of private interests in public trust property · Deductibility of costs for in-kind overriding royalty interests
- Meetings; Open; Executive session29 opinions · 1980–2025Determining wilful violation of open meeting act · Determining open meeting act compliance and contract incorporation · Interpreting open meeting act notice requirements
- Tax; Assessment; Burden22 opinions · 1915–2022Statutory opportunity to amend income tax returns · Determining authority for tax refund determinations · Defining the purpose and effect of subchapter s taxation
- Statutory Interpretation and Legislative History19 opinions · 1983–2024Interpreting statutes through legislative history and intent · Determining proper use of legislative history and applying Wharton's Rule · Interpreting statutory language and legislative history
- Statutory Interpretation Methodology18 opinions · 1980–2024Interpreting statutory language and legislative intent
- Income; Tax purposes; Apportionment17 opinions · 1941–2014Taxing residents moving between states versus abroad · Determining taxable percentage deduction for corporate stock · Determining the intended figure for federal taxable income
- Tax and Tariff Law Review Procedures16 opinions · 1988–2024Reviewing excise board's shift of personnel costs · Waiver of policy limitations through offers to compromise · Interpreting statutory language to determine tariff applicability
- Criminal Record Expungement and Bail Forfeiture Law15 opinions · 1990–2024Determining statutory authority for expunging arrest records · Determining the proper procedure for expungement appeals · Determining proper procedure for forfeiting bail money
- Statutory; Death; Estate15 opinions · 1983–2019Interpreting statutory provisions regarding estate administration · Interpreting statutory right of action for deceased persons · Strict construction of no-contest forfeiture provisions
- Business and Income Tax Deductions13 opinions · 1989–2023Allocating income and deductions from business activities · Determining taxability of settlement payments under prepayment provisions · Determining if a tax deduction is compensatory
- Ejusdem generis; Meaning; Word10 opinions · 1980–2024Interpreting dictionary definitions in legal context · Reject interpretation leading to patently absurd consequences · Interpreting statutory language under ejusdem generis
- Real Property Valuation Principles and Methods10 opinions · 1964–2018Determining fair cash market value of depreciated property · Determining land value and highest and best use · Excluding speculative elements from property value determination
- Tax; Evasion; Fraud8 opinions · 1983–2019Guilty plea as conviction and elements of tax fraud · Defining proceeds under uniform commercial code section 9-306(1) · Evaluating circumstantial evidence and willfulness in tax cases
- Motor Vehicle Licensing and Traffic Law8 opinions · 2007–2023Determining when driver's license revocation commences under statute · Statutory construction and scope of driving under influence statute
- Property; Valuation; Assessment6 opinions · 1981–2008Interpreting fair cash value for property taxation · Satisfying equal protection in property tax assessment · Adoption of tax valuation through acquiescence in rendition
- Environmental and Regulatory Liability Law6 opinions · 1992–2010Determining dangerousness based on manner of use · Dog ownership as property interest and police regulation
- Charitable; Tax exemption; Public charity5 opinions · 1980–2012Exemptions from property tax for various charitable uses · Defining charitable purpose under section 501(c)(3) · Determining the basis for charitable exemption
- Value; Valuation; Market5 opinions · 1981–1996Evaluating methods for determining fair value of stock · Defining fair market value in property appraisal
- Challenging validity of property tax re-assessments
- Reviewing evidence for willful failure to pay taxes · Determining involuntary tax payment to avoid license revocation
- Determining if interest on tax revenues must follow principal · Allowing depletion deduction for mineral reserves
- Admissibility of owner testimony regarding property value
- Defining who is responsible for corporate tax payments · Defining "person" under tax penalty provisions
- Deleting assets and liabilities for net worth calculation
Counts are Oklahoma 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