State, Dept. of Revenue v. Ray Const.

How courts have described this case

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

• finding language in 72.011(2) that jurisdictional requirement applies to an “action” includes actions for declaratory relief
• tax laws are to be construed strongly in favor of taxpayers and against government, and all ambiguities or doubts are to be resolved in favor of taxpayers.

Source: CourtListener parenthetical corpus (CC0).