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Marijuana advocates trumpet tax-collection numbers to show that the industry is pouring millions of dollars into state budgets.“It is the last domino that has to fall for us to be treated like any other business in the country,” said Tim Cullen, a co-owner of five marijuana shops in Colorado. Cullen said, he attaches a cover letter to his tax returns explaining what kind of business he runs.In Seattle, John Davis earned ,369 in profits last year from his medical marijuana dispensary, the Northwest Patient Resource Center.Dispensary owners who once feared raids by drug enforcement agents say they take pride in paying taxes like any other business.They say it brings them out of the shadows and distinguishes them from the black market. We’d like to be treated as such.”But every year, Mr.Passive: The regulation [receiver] was written [verb] by the drafter [actor]. Directness avoids the passive voice: SAY: Sign all copies. This style results in procedures that are shorter, crisper, and easier to understand. For this reason, you should draft regulations in the present tense.Active: The drafter [actor] wrote [verb] the regulation [receiver]. By drafting in the present tense, you avoid complicated and awkward verb forms.DENVER — Money was pouring into Bruce Nassau’s five Colorado marijuana shops when his accountant called with the bad news: The 2014 tax season was approaching, and Mr.
SAY: A demonstration project will be approved only if the applicant meets all requirements. If possible, state a rule or category directly rather than describing that rule or category by stating its exceptions.
Because he complied with all of the tax rules prohibiting deductions, he said, he ended up owing ,340 in taxes.“It hurt, and it hurt bad,” he said. That may be the case if you’re not being compliant.
Home | Previous | Next Principles of Clear Writing 1. The active voice eliminates confusion by forcing you to name the actor in a sentence.
The passive voice reverses the natural, active order of English sentences.
In the following passive example the receiver of the action comes before the actor. Regulations lend themselves to this style, especially procedures, how-to instructions, and lists of duties. A regulation of continuing effect speaks as of the time you apply it, not as of the time you draft it or when it becomes effective.