(Download) "Weiss v. Chavers" by Supreme Court of Arkansas ~ Book PDF Kindle ePub Free
eBook details
- Title: Weiss v. Chavers
- Author : Supreme Court of Arkansas
- Release Date : January 03, 2004
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
On November 9, 1994, an illegal-exaction complaint was filed by William and Winnie Bolding, later joined by appellee, Mary Chavers, on behalf of all similarly-situated taxpayers against appellant, Richard Weiss, Director of the Arkansas Department of Finance and Administration. In their complaint, the Boldings and Ms. Chavers, who lived in Louisiana, and paid taxes in Arkansas, asserted that Ark. Code Ann. § 26-51-301 (Supp. 1993) violated the United States Interstate Commerce Clause, the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution, and the Privileges and Immunities Clause of the United States Constitution. 1 The challenged statutory provision permitted individuals who were residents of Arkansas for the entire tax year to use a reduced tax table in calculating their income taxes. We have considered two previous appeals relating to this matter. The first appeal was an interlocutory appeal from the trial court's denial of a petition for class certification. See Carson v. Weiss, 333 Ark. 561, 972 S.W.2d 933 (1998). We reversed the trial court's denial on the basis that an illegal-exaction suit, pursuant to Article 16, section 13 of the Arkansas Constitution, is a class action ""as a matter of law."" Carson, supra. The case was remanded to the trial court for further proceedings as a class action.