Cited by

Opinions in New Hampshire that cite New Hampshire Retail Grocers Ass'n v. State Tax Commission, 309 A.2d 890.

17 citing documents.

  • Katherine R. Brady v. Lawrence P. Sumski, Chapter 13 Trustee N.H. 2023
    Thus, we assume that our holding conforms to legislative intent.”); cf. New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514 (1973) (“It is a 5 well[-]established principle of statutory construction that a longstanding practical and plausible interpretation given a statute of doubtful meaning by those responsible for its implementation without any interference by the legislature is evidence t
  • Petition of Louis L. Lafasciano N.H. 2022
    In support of its interpretation of RSA 100-A:27, the Board invokes “the longstanding practice of NHRS without any legislative intervention to the contrary.” See New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514 (1973).
  • New Hampshire Center for Public Interest Journalism & a. v. New Hampshire Department of Justice N.H. 2020
    interference” with that practice “comprises ‘administrative gloss’ on the statute.” See New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514 (1973) (“It is a well-established principle of statutory construction that a longstanding practical and plausible interpretation given a statute of doubtful meaning by those responsible for its implementation without any interference by the legislature is evidence that such a construction conforms to the legislat
  • Union Leader Corporation & a. v. Town of Salem N.H. 2020
    Appeal of Phillips, 165 N.H. 226, 232 (2013) (assuming that our prior holding “conforms to legislative intent” when it had “been over four years since we issued our [prior] decision and the legislature [had] not seen fit to amend the statute”); cf. New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514 (1973) (noting that “[i]t is a well-established principle of statutory construction that a longstanding practical and plausible interpretation given a statute of doubtful meanin
  • Appeal of Phillips 165 N.H. 226 N.H. 2013
    New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514 (1973) (noting that it is a well-established principle of statutory construction that a longstanding practical and plausible interpretation given a statute of doubtful meaning by those responsible for its implementation without any interference by the legislature is evidence that the interpretation conforms to le
  • In re Mone 719 A.2d 626 N.H. 1998
    Regardless of the terminology employed, “parties are entitled under the established practice in this State to the most convenient procedure for the settlement of their controversy.” New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 513, 309 A.2d 890, 891 (1973).
  • In re Richard M. 497 A.2d 1200 N.H. 1985
    Although “[i]t is a well established principle of statutory construction that a longstanding practical and plausible interpretation given a statute of doubtful meaning by those responsible for its implementation without any interference by the legislature is evidence that such a construction conforms to the legislative intent,” New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514, 309 A.2d 890, 892 (1973), “[t]his maxim of statutory construction has no application.
  • Appeal of Town of Exeter 495 A.2d 1288 N.H. 1985
    New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514, 309 A.2d 890, 892 (1973) (longstanding practical interpretation given a statute of doubtful meaning by those responsible for its implementation without any interference by the legislature is evidence that the interpretation conforms to legislative intent).
  • Appeal of Global Moving & Storage of New Hampshire, Inc. 451 A.2d 167 N.H. 1982
    Win-Tasch Corp. v. Town of Merrimack, 120 N.H. 6, 9-10, 411 A.2d 144, 146 (1980) (citing New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514, 309 A.2d 890, 892 (1972)); see also Wyatt v. State Board of Equalization, 74 N.H. 552, 569, 70 A. 387, 396 (1908); see generally Ford Motor Co. v. F.T.C., 673 F.2d 1008, 1009-10 (1981).
  • McCool v. New Hampshire Electric Cooperative, Inc. 442 A.2d 988 N.H. 1982
    Furthermore, under the established practice in this State, the parties are entitled “to the most convenient procedure for the settlement of their controversy.” New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 513, 309 A.2d 890, 891 (1973).
  • Win-Tasch Corp. v. Town of Merrimack 411 A.2d 144 N.H. 1980
    v. State Tax Commission, 113 N.H. 511, 514, 309 A.2d 890, 892 (1973): It is a well established principle of statutory construction that a longstanding practical and plausible interpretation *10 given a statute of doubtful meaning by those responsible for its implementation without any interference from the legislature is evidence that such a construction
  • Holland v. New Hampshire Board of Chiropractic Examiners 396 A.2d 556 N.H. 1979
    New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514, 309 A.2d 890, 892 (1973).
  • Hamby v. Adams 376 A.2d 519 N.H. 1977
    New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 309 A.2d 890 (1973); Bellows Falls &c. Co. v. State, 94 N.H. 187, 49 A.2d 511 (1946).
  • Treat v. State 369 A.2d 214 N.H. 1977
    Peterborough Savings Bank v. King, 103 N.H. 206, 209, 168 A.2d 116, 118 (1961); New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514, 309 A.2d 890, 892 (1973).
  • In Re Sargent 354 A.2d 404 N.H. 1976
    New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 515, 309 A.2d 890, 891-92 (1973); 2A Sutherland, Statutory Construction §§ 49:03,:05,:10 (4th ed. rev. C. Sands 1973, Supp. 1975).
  • Farrelly v. Timberlane Regional School District 324 A.2d 723 N.H. 1974
    “It is a well established principle of statutory construction that a long-standing practical and plausible interpretation given a statute of doubtful meaning by those responsible for its implementation without any interference by the legislature is evidence that such a construction conforms to the legislative intent.” New Hampshire Retail Grocers Ass’n v. State Tax Comm’n, 113 N.H. 511, 514, 309 A.2d 890, 892 (1973).
  • Board of Selectmen v. School Board of Pittsfield School District 311 A.2d 124 N.H. 1973
    “It is a well established principle of statutory construction that a longstanding practical and plausible interpretation given a statute of doubtful meaning by those responsible for its implementation without any interference by the legislature is evidence that such a construction conforms to the legislative intent.” New Hampshire Retail Grocers v. State Tax Comm’n, 113 N.H. 511, 309 A. 2d 890 (1973).