regulatory-fee

3 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
21-1258 Glenn Hegar, Comptroller of Public Accounts of the State of Texas, in His Official Capacity v. Texas Entertainment Association, Inc. Fifth Circuit 2022-03-16 Denied Amici (4) circuit-split jurisdictional-statute public-revenue regulatory-fee revenue-measure sovereign-prerogative sovereign-prerogatives tax-injunction-act uniform-application The question presented is whether, under the TIA, a state revenue measure is a tax if it raises public revenue, notwithstanding a regulatory purpose, …
21-641 Ferrellgas Partners, LP v. Director, Division of Taxation New Jersey 2021-11-02 Denied Amici (4)Response RequestedResponse WaivedRelisted (2) commerce-clause general-fund internal-consistency interstate-commerce partnership-levy regulatory-fee state-taxation If a State imposes a fee or tax on interstate commerce, the Commerce Clause requires it to be fairly apportioned among the States where the commerce t…
20-1611 Healthcare Distribution Alliance, et al. v. Letitia James, Attorney General of New York, et al. Second Circuit 2021-05-19 Denied Amici (2) circuit-split federal-courts fees-vs-taxes opioid-stewardship-act public-benefit regulatory-fee state-law state-tax tax-injunction-act The Tax Injunction Act (TIA) forbids federal courts from enjoining "the assessment, levy or collection of any tax under State law" when state-court re…