American Trucking Associations, Inc. v. Conway
Supreme Court of Vermont
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
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Swann v. Charlotte-Mecklenburg Board of EducationSupreme Court of the United States · 1971
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
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3Cited by42 opinions
- Bull v. Pinkham Engineering Assocs., Inc.Supreme Court of Vermont · 2000
- In Re Central Vermont Public Service CorporationSupreme Court of Vermont · 2001
- Berlin Convalescent Center, Inc. v. StonemanSupreme Court of Vermont · 1992
- Faulkner v. Caledonia County Fair Ass'nSupreme Court of Vermont · 2004
- Carr v. Peerless InsuranceSupreme Court of Vermont · 1998
37 more not listed; retrieve them via the Exa API.