Weiss v. Maples

Tom Glaze, Justice.

This case concerns the constitutionality of the Emergency Income Tax Rule 2003-4 (“Emergency Rule”), adopted by the Department of Finance and Administration (DF&A) on August 29,2003, and applied in tax years 2003 and 2004. Appellee Charles R. Maples, on behalf of himself and all taxpayers similarly situated, filed this illegal-exaction lawsuit, claiming that the Emergency Rule violated the separation-of-powers doctrine and was unconstitutional. The circuit court agreed and ordered a refund to those who, like Maples, were improperly taxed in 2003 and 2004. On appeal,…