Opinion ID: 2310780
Heading Depth: 2
Heading Rank: 2

Heading: Principles of statutory construction applicable to tax provisions.

Text: In interpreting tax statutes, we apply conventional principles of statutory construction. Acme Reporting Co., supra, 530 A.2d at 712 (quoting 3A SUTHERLAND, STATUTES AND STATUTORY CONSTRUCTION § 66.03 (C. Sands, 4th ed.1986)). Consequently, we must look first to the language of the statute and, if it is clear and unambiguous, give effect to its plain meaning. Id. (citation omitted). In doing so, effect must be given every word of a statute[,] and interpretations that operate to render a word inoperative should be avoided. Id. at 713 (citation omitted). If we determine that the statutory language is facially ambiguous, we may then consider the legislative history surrounding the enactment of the statute[ ] in question for assistance. Id. (citation omitted). There are also other canons which guide our construction of these specific statutory provisions. The Act states that, [f]or the purpose of proper administration of this subchapter [which imposes the recordation tax] and to prevent evasion of the [recordation] tax ..., it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax. D.C.Code § 45-927. Like other exemptions from taxation, see, e.g., Dist. Unemployment Comp. Bd. v. Sec. Storage Co., 365 A.2d 785, 790 (D.C.1976), exemptions from [the recordation tax] are to be construed strictly against the party claiming an exemption. Nat'l Med. Ass'n v. District of Columbia, 611 A.2d 53, 55 (D.C. 1992). [6] In each of the cases now before us, the taxpayer has the burden to demonstrate that it is entitled to the claimed exemption.