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Which one of the following is a limitation of the rule of "strict interpretation of taxing statutes" ?

While taxing statutes are strictly construed, if the person sought to be taxed comes within the clear letter of the law and the intention to levy the tax is clearly…

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Which one of the following is a limitation of the rule of "strict interpretation of taxing statutes" ?

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Correct answer D

While taxing statutes are strictly construed, if the person sought to be taxed comes within the clear letter of the law and the intention to levy the tax is clearly expressed by the words of the statute, the tax must be imposed regardless of any perceived hardship.

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