Sentences with phrase «impermissible excise tax»

The trial court ruled in favor of the City, but the appellate court reversed and found the TUF to be an impermissible excise tax.

The Supreme Court of Kansas affirmed the appellate court determination that the TUF was an impermissible excise tax.

Not exact matches

There were two issues for the court to consider: first, is the TUF a tax or a fee; and if the TUF is a tax, is it an ad valorem tax or a type of impermissible tax, such as an excise tax.