Legal Opinion

American Trucking Associations, Inc. v. Conway

Supreme Court of Vermont

Decided August 25, 1989No. 87-300PublishedCited by 42 opinions

1Opinion of the CourtGibson, J.

Defendants appeal from a decision of the Washington Superior Court declaring 23 V.S.A. § 417(a) unconstitutional and ordering defendants to refund to plaintiffs the taxes collected and reserved by them in a court-ordered escrow account. We affirm.

In the case before us, plaintiffs1 challenge a reciprocal fee imposed on certain trucks registered in states other than Vermont. The provision at issue, 23 V.S.A. § 417, was first adopted in 1951, No. 210, § 3, and assessed a $3 fee on the entry into Vermont of trucks from states which imposed taxes on Vermont trucks in addition to fuel taxes.…

2Cases cited38 opinions

  1. Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
  2. Lemon v. KurtzmanSupreme Court of the United States · 1971
  3. Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
  4. Swann v. Charlotte-Mecklenburg Board of EducationSupreme Court of the United States · 1971
  5. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977

33 more not listed; retrieve them via the Exa API.

3Cited by42 opinions

  1. Bull v. Pinkham Engineering Assocs., Inc.Supreme Court of Vermont · 2000
  2. In Re Central Vermont Public Service CorporationSupreme Court of Vermont · 2001
  3. Berlin Convalescent Center, Inc. v. StonemanSupreme Court of Vermont · 1992
  4. Faulkner v. Caledonia County Fair Ass'nSupreme Court of Vermont · 2004
  5. Carr v. Peerless InsuranceSupreme Court of Vermont · 1998

37 more not listed; retrieve them via the Exa API.

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