; Definitions; Imposition of Tax; etc. Chapter 2. Credits; refunds Chapter 3. Family consumption allowance Chapter 4. Federal and state cooperative tax administration Chapter 5. Other administrative provisions Chapter 6. Collections; appeals; taxpayer rights Chapter 7. Special rules Chapter 8. Financial intermediation services Chapter 9. Additional matters 1. Principles of interpretation (a) In General Any court, the Secretary, and any sales tax administering authority shall consider the purposes of this subtitle (as set forth in subsection (b)) as the primary aid in statutory construction. (b) Purposes The purposes of this subtitle are as follows: (1) To raise revenue needed by the Federal Government in a manner consistent with the other purposes of this subtitle. (2) To tax all consumption of goods and services in the United States once, without exception, but only once. (3) To prevent double, multiple, or cascading taxation. (4) To simplify the tax law and reduce the administration costs of, and the costs of compliance with, the tax law. (5) To provide for the administration of the tax law in a manner that respects privacy, due process, individual rights when interacting with the government, the presumption of innocence in criminal proceedings, and the presumption of lawful behavior in civil proceedings. (6) To increase the role of State governments in Federal tax administration because of State government expertise in sales tax administration. (7) To enhance generally cooperation and coordination among State tax administrators