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"What facts are relied upon to determine any code or statute applies?"

Again, not a sentence. Is English your native language? Anyway, what I can't figure out is what you mean when you suggest that a fact can determine whether a code or statute applies. Do you mean, for instance, that to see whether the income tax applies to Bob, it has to be proven that Bob has income? If so, well then yea, obviously, who claims otherwise? But I take it you mean something else, something far more wild and crazy and ridiculous, and I can't wait to hear it.

"Alas! I believe in the virtue of birds. And it only takes a feather for me to die laughing."