Mississippi Supreme Court reaffirms end of state-level Chevron deference; Georgia legislation to end deference to state tax agency fails to pass


The Mississippi Supreme Court on May 28 unanimously held in a tax and gambling case that a state tax statute requiring judicial deference to a state agency’s interpretation of an unclear law—a doctrine known as Chevron deference at the federal level—was unconstitutional because it prohibited the court from exercising its constitutional duty to interpret the law.

The court reaffirmed its 2018 ruling in King v. Mississippi Military Department, which ended the state-level Chevron deference doctrine on the grounds that the practice violated the separation of powers prescribed by the state constitution. The King decision instituted a new standard of de novo review.

The court further clarified in the tax case that the King decision applied to any state statute requiring the Chevron deference doctrine.

In Georgia, legislation that would have ended judicial deference to the state Department of Revenue’s interpretations of constitutional provisions, state statutes, and agency regulations failed to pass the state Senate in the final days of the legislative session. The state House of Representatives approved the bill by a 158-8 vote on February 18.

Additional reading:
Read more about the Georgia legislation in the March 2020 edition of Checks and Balances
Mississippi Supreme Court
Georgia General Assembly