| 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 |
Whether a state revenue measure is a tax under the Tax Injunction Act 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 |
Whether a levy that raises revenue for a State's general fund, and that is not restricted to the in-state activities of the levy-payor, may be charact… |
| 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 |
Whether the New York Opioid Stewardship Act's surcharge is a 'tax' within the meaning of the Tax Injunction Act |