Legal Opinion
Owner-Operator Independent Drivers Ass'n v. Urbach
Appellate Division of the Supreme Court of the State of New York
Decided December 7, 2000PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Rubin, J.
In this class action, plaintiffs seek to invalidate the fuel use tax (Tax Law § 523) as violative of the Commerce Clause (US Const, art I, § 8, cl [3]) insofar as the taxis imposed on commercial vehicles operated on the New York Thruway. Plaintiffs contend that the tax, which is calculated on the mileage driven on New York highways, constitutes an undue burden on interstate commerce because it is not fairly related to any service provided by the State. On this appeal from an order dismissing the complaint, plaintiffs argue (a) that the State provides no services…
2Cases cited15 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Hughes v. OklahomaSupreme Court of the United States · 1979
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3Cited by2 opinions
- Owner-Operator Independent Drivers Ass'n v. BowerAppellate Court of Illinois · 2001
- Owner Operator Independent Drivers Ass'n v. BowerAppellate Court of Illinois · 2001