S. Martinelli & Co. v. WASH. STATE DEPT. OF REV.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that the rule of harmonization applies when the court interprets a tax statute together with an agency rule interpreting the statute
• related legislation may be construed together to determine the legislative understanding of terms
• related legislation may be construed together to determine the legislative understanding of terms

Source: CourtListener parenthetical corpus (CC0).