Weiss v. Chavers

Ray Thornton, Justice.

On November 9, 1994, an .illegal-exaction complaint was filed by William and Winnie Bolding, later joined by appellee, Mary Chavers, on behalf of all similarly-situated taxpayers against appellant, Richard Weiss, Director of the Arkansas Department of Finance and Administration. In their complaint, the Boldings and Ms. Chavers, who lived in Louisiana, and paid taxes in Arkansas, asserted that Ark. Code Ann. § 26-51-301 (Supp. 1993) violated the United States Interstate Commerce Clause, the Equal Protection Clause of the Fourteenth Amendment to the United States…