SHAO

How courts have described this case

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

• holding that a “special fee” on paging devices enacted by state was a tax because the proceeds were added to the state’s general fund
• “ Section 1150 . . . is in effect a tax. The monthly one dollar fee is not related to licensing or other services performed for the [fee-payor] by the state . . . . The money collected is added to the general state fisc . . . .”

Source: CourtListener parenthetical corpus (CC0).