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