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.

---

---

---