Requires explicit language in any new tax or fee laws. This act provides that if there is any doubt regarding the exact meaning of a law imposing the tax, the law must be construed in favor of the person who is disputing the tax obligation and against the governmental entity claiming the person has a tax obligation because nontaxation is the rule and taxation is the exception. This act also requires a person disputing a tax obligation to make available to the public entity all related documents within a reasonable amount of time and within reasonable hours.   Official Text and Analysis.