Meaning of general versus special clarifies when a statute applies uniformly to a class and when exceptions arise. Definitions distinguish general as applying to a whole or class and special as particular in kind. 'Generally' frequently imports the existence of exceptions. A statute is general when it operates uniformly on all persons or things in a natural, reasonable classification appropriate to its purpose; special treatment arises where law targets particular subjects or purposes, affecting interpretation and application across tax and regulatory contexts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Meaning of general versus special clarifies when a statute applies uniformly to a class and when exceptions arise.
Definitions distinguish general as applying to a whole or class and special as particular in kind. "Generally" frequently imports the existence of exceptions. A statute is general when it operates uniformly on all persons or things in a natural, reasonable classification appropriate to its purpose; special treatment arises where law targets particular subjects or purposes, affecting interpretation and application across tax and regulatory contexts.
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