https://www.taxtmi.com/article/detailed?id=5971 Statutes are in pari materia only when they relate to the same person, thing, or class and pursue a common object; otherwise each statute must be construed by reference to its own purpose and context and definitions or decisions from one statute cannot be applied to another. The object of each enactment predominates in construction, and legislative definitions may be restrictive or extensive; in tax law special enactments prevail over general law and taxing statutes require strict, literal interpretation within their own scheme. en-us Fri, 26 Dec 2014 08:19:41 +0530 Mon, 29 Dec 2014 10:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5971 Statutes are in pari materia only when they relate to the same person, thing, or class and pursue a common object; otherwise each statute must be construed by reference to its own purpose and context and definitions or decisions from one statute cannot be applied to another. The object of each enactment predominates in construction, and legislative definitions may be restrictive or extensive; in tax law special enactments prevail over general law and taxing statutes require strict, literal interpretation within their own scheme. Articles Other Topics Fri, 26 Dec 2014 08:19:41 +0530 https://www.taxtmi.com/article/detailed?id=5971