[Download] "Jonathan G. Edwards v. Jesse Stutts" by Court of Civil Appeals of Alabama # Book PDF Kindle ePub Free
eBook details
- Title: Jonathan G. Edwards v. Jesse Stutts
- Author : Court of Civil Appeals of Alabama
- Release Date : January 06, 1995
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
In June 1991, the Owner-Operator Independent Drivers Association Inc., et al. (Association) filed a class action challenging the constitutionality of Ala. Code 1975, § 40-17-150, a provision of Article 3 entitled "Motor Carrier Fuel Tax." The action was filed against James M. Sizemore, Jr., Commissioner of the Alabama Department of Revenue, and other state officials (collectively referred to as Sizemore). Inter alia, the Association alleged that the statute imposed a tax on foreign motor carriers, referred to as a marker tax, which, it alleged, is an unconstitutional burden on interstate commerce and violates the Associations rights under several provisions of the United States Constitution. The Association requested a declaratory judgment holding that § 40-17-150 is unconstitutional and void; a permanent injunction against the collection of the tax; an order directing a refund of previously collected taxes, with interest; and attorney fees and costs.
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