Legal Opinion

American Trucking Associations, Inc. v. Gray

Supreme Court of Arkansas

Decided September 19, 1983No. 83-209PublishedCited by 12 opinions

1Opinion of the Court

John I. Purtle, Justice.

This appeal is from an interlocutory order denying an injunction to prevent monies being collected for the sale of motor fuels from being deposited into the state treasury and from being distributed to various state agencies, cities and towns. Appellants filed a taxpayers’ suit on May 27, 1985, attacking the constitutionality of Act 685 of 1983 claiming it to be an illegal exaction pursuant to Art. 16, sec. 13, of the Arkansas Constitution. The act levied a motor fuel tax upon certain fuels used by the trucking industry. A preliminary injunction was issued on the date…

2Cases cited3 opinions

  1. Kreutzer v. ClarkSupreme Court of Arkansas · 1980
  2. Gray v. RaglandSupreme Court of Arkansas · 1982
  3. Arkansas Motor Vehicle Commission v. Cliff Peck Chevrolet, Inc.Supreme Court of Arkansas · 1982

3Cited by12 opinions

  1. American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
  2. Wilson v. Pulaski Ass'n of Classroom TeachersSupreme Court of Arkansas · 1997
  3. Three Sisters Petroleum, Inc. v. LangleySupreme Court of Arkansas · 2002
  4. Smith v. American Trucking Ass'n, Inc.Supreme Court of Arkansas · 1989
  5. American Trucking Ass'n v. GraySupreme Court of Arkansas · 1986

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