Legal Opinion
American Trucking Ass'n v. Gray
Supreme Court of Arkansas
Decided April 14, 1986No. 85-101 & 85-112PublishedCited by 19 opinions
1Opinion of the Court
Jack Holt, Jr., Chief Justice.
In this consolidated appeal, the constitutionality of Act 685 of 1983, Ark. Stat. Ann. §§ 75-817.2, 75-817.3 and 75-819(b) (Supp. 1985), is challenged. The Act imposed a Highway Use Equalization (HUE) tax on all trucks that operate on Arkansas highways at maximum weights between 73,281 and 80,000 pounds. The appellants, American Trucking Association, Inc., (ATA), filed a complaint in Pulaski Chancery Court, fourth division, against appellees, Arkansas Highway and Transportation Department, alleging that the HUE tax would be an “illegal exaction.” Appellants…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
13 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- City of Little Rock v. WatersSupreme Court of Arkansas · 1990
- Private Truck Council of America, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1991
- McLane Co., Inc. v. WeissSupreme Court of Arkansas · 1998
- American Trucking Associations v. GraySupreme Court of Arkansas · 1988
14 more not listed; retrieve them via the Exa API.