| 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 |