![]() ![]() ![]() Regulations and case law serve to interpret the statutes. As the name implies, the "last-in-time rule" states that the authority that was issued later in time is controlling. Where conflicts exist between two authorities in the same tier, the "last-in-time rule" is applied. Similarly, an authority in Tier 2 outweighs an authority in Tier 3. Where conflicts exist between various sources of tax authority, an authority in Tier 1 outweighs an authority in Tier 2 or 3.
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