Sentence examples for tax statutes from inspiring English sources

We are not now called upon to reach any conclusion upon the meaning of the Arizona tax statutes.

"Where a State can easily foresee the invalidation of its tax statutes, its reliance interests may merit little concern...

Congress has seen fit in certain of the District's tax statutes to make liability dependent upon domicile.

The fact that the Minnesota plan embodies a "genuine tax deduction" is thus of some relevance, especially given the traditional rule of deference accorded legislative classifications in tax statutes.

If, in different circumstances, a taxpayer is not contronted by substantial hazards of self-incrimination * * * nothing we decide today would shield him from the various penalties prescribed by the wagering tax statutes.' 390 U.S., at 61, 88 S.Ct., at 709.

"Because the New Hampshire income tax statutes operate in such a way that no New Hampshire resident is ultimately subjected to the State's income tax, the case at first glance appears to have some attraction.

The majority decision, he wrote, rests on "a distinction between highbrow dance and lowbrow dance" the state tax statute does not make.

Florida's sales tax statute directs that both taxes and exemptions be struck if a distinction was found to be unconstitutional.

The Minnesota tax statute violates the Establishment Clause for precisely the same reason as the statute struck down in Nyquist: it has a direct and immediate effect of advancing religion.

And a state inheritance tax statute which limited exemptions to charitable corporations within the state was held not to infringe any right protected by the privileges and immunities clause.

In this case, Georgia reasonably relied not only on the Young's Market line of cases from this Court, but a Georgia Supreme Court decision upholding the predecessor to the tax statute at issue.