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.
All Tax Analysts content is available through the LexisNexis® services.
