Tuesday, March 21, 2006

Tax Injunction Act

In my last post I said I was going to summarize the TIA. However, it is quite short so here it is in its entirety:

The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.

The law is codified at 28 U.S.C. 1341. The defendants' argument in the previously discussed case was simply that there was a plain, speedy and efficient remedy to be had in the Tennessee courts. That would only fly though, if the $35 license plate fee was considered a tax. The 6th Circuit held that it was not a tax and therefore the TIA is inapplicable.


Blogger Matt said...

This sucks. Tennessee allows people to buy, for $35, a license plate that reads "choose life". Half of that money goes to a pro-life organization, and the legislature has twice rejected proposals to set up a similar deal for pro-choicers.

My dad is a big supporter of the Knights of Columbus, and they regularly run these Tootsie Roll sale drives to support pro-life organizations. This is like the government selling the Tootsie Rolls for them.

My other personal story about this is that I once knew a guy who had "Choose Life" tattooed across his stomach. He was this thin little smart dude with a voracious appetite for illegal drugs. He took the slogan not from pro-life literature but rather from the movie Trainspotting.

One time I was driving with him, and he pulled over to go into a 7-11 type store. He got out of the car and tossed the cigarette which he'd only just lit on the ground. He bought whatever, walked out the store. He sees his still smoldering discarded cigarette lying on the ground, picks it up and finishes smoking it.

3:51 PM  

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