Which of the following statement is NOT correct? (2012 Bar Question)

The question

Which of the following statement is NOT correct? (2012 Bar Question)

1. A.In case of doubt, statutes levying taxes are constructed strictly the government;
2. B.The construction of a statute made by his predecessors is not binding upon the successor, if thereafter he becomes satisfied that a different construction should be given;
3. C.The reversal of a ruling shall not generally be given retroactive application, if said reversal will be prejudicial to the taxpayer;
4. D.A memorandum circular promulgated by the CIR that imposes penalty for violations of certain rules need not be published in a newspaper of general circulation or official gazette because it has the force and effect of law.

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