Marcus v. Kansas, Department of Revenue

How courts have described this case

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

• holding that fees, surcharges, and assessments that are assessed by the state for a particular purpose may be used on certain occasions for a different purpose without altering their status or converting them into taxes
• holding that fees, surcharges, and assessments that are assessed by the state for a particular purpose may be used on certain occasions for a different purpose without altering their status or converting them into taxes
• noting that where plaintiffs did not allege the absence of a plain, speedy, and efficient remedy in state courts, this exception to the TIA did not apply
• stating that regulations implementing the Americans with Disabilities Act have the force of law
• stating that regulations implementing the Americans with Disabilities Act have the force of law
• conflating comity and Tax Injunction Act and distinguishing between fees and taxes

Source: CourtListener parenthetical corpus (CC0).