Document Type

Article

Publication Date

7-20-2009

Publication Title

State Tax Notes

Publication Title (Abbreviation)

St. Tax Notes

Volume

53

First Page

169

Last Page

173

Abstract

There are many exceptions to the juvenile saw that “close counts only in horseshoes and hand grenades.” State and local tax practice may be among those exceptions – depending on possible application of the doctrine of substantial compliance. The tax law often makes the legal validity of one action contingent on a party having taken preliminary steps. Strict compliance – having to take those steps in precisely the right way at precisely the right time – is not always necessary. Courts sometimes hold that substantial compliance – “close enough” - suffices.

This installment of Interpretation Matters discusses the substantial compliance doctrine from three perspectives. The first part sketches some definitions of the doctrine and provides background. The second part gives examples of successful and unsuccessful invocations of the doctrine in state and local tax cases. The third part notes that the contours of the doctrine vary over time and among jurisdictions.

Rights

© 2009 Steve R. Johnson

Comments

First published in State Tax Notes.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/johnson

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