A statute is a written law passed by a state or federal legislature that creates a rule or . Statutes (also called legal codes) provide the authority for other laws. Many state and federal agencies, such as the IRS, EPA and state Secretaries of State may issue regulations for the areas of the law they cover. A statute usually commands something, prohibits something or declares something to be policy. When there is a dispute over the meaning of a statute, a state or federal court may issue a judgment that s the statute more clearly. When this happens it also becomes case law.