Cummings: User Fees Versus Taxes

Jasper L. Cummings Jr. (Alston & Bird, Raleigh, NC), User Fees Versus Taxes, 62 State Tax Notes 321 (Oct. 31, 2011):

State tax lawyers have a panoply of weapons to deploy against state taxes, but may not be as ready to discern that a tax is really a user fee, or to attack the fee once identified. This article explains the U.S. Supreme Court's substantial case law addressing user fees and distinguishing them from taxes.

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