Legal Opinion
American Trucking Ass'n v. Kline
New Jersey Tax Court
Decided February 19, 1986PublishedCited by 7 opinions
1Opinion of the Court
LASSER, P.J.T.C.
This opinion addresses preliminary motions by plaintiffs and defendants. In this action, plaintiffs contest the constitutionality of that portion of the Motor Fuels Use Tax Act which provides for a motor fuels use identification marker (hereafter referred to as “decal”) fee, N.J.S.A. 54:39A-10, and particularly the amendment effective July 10, 1984 which increased the fee from $6 to $25.1 Plaintiffs contend that the act unconstitutionally discriminates against out-of-state truck owners and favors New Jersey truck owners. The complaint is brought as a class action seeking…
2Cases cited11 opinions
- City of San Jose v. Superior CourtCalifornia Supreme Court · 1974
- In Re the Cadillac V8-6-4 Class ActionSupreme Court of New Jersey · 2004
- In Re an Increase in Fees by the New Jersey State Board of DentistrySupreme Court of New Jersey · 1980
- Silent Hoist & Crane Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Santa Barbara Optical Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- McWilliams v. City of Long BeachCalifornia Supreme Court · 2013
- Vavoulakis v. New Jersey Division of TaxationNew Jersey Tax Court · 1992
- Chadwick 99 Associates v. Director, Division of TaxationNew Jersey Tax Court · 2007
- American Trucking Associations, Inc. v. KlineNew Jersey Superior Court Appellate Division · 1987
- Labor Ready Northeast, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2011
2 more not listed; retrieve them via the Exa API.