In Re Appugliese

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that state tax imposed by the Registry of Motor Vehicles was owed for the privilege of operating an automobile in the state and was thus an excise tax
• holding that tax on motor vehicle registration, though calculated as a percentage of the vehicle’s value, was an excise tax on the use of the vehicle under § 507(a)(8)(E), not a tax on personal property — the vehicle — under § 507(a)(8)(B)
• finding motor vehicle registration tax was an excise tax because it was tax on the privilege of operating an automobile
• rejecting debtor’s claim that chapter 60A, § 1, operates as property tax
• motor vehicle registration tax was a tax not a penalty

Source: CourtListener parenthetical corpus (CC0).