AM. TRUCKING ASS'N v. KLINE


8 N.J. Tax 181 (1986)

AMERICAN TRUCKING ASSOCIATION, INC., A NON-PROFIT CORPORATION, INCORPORATED UNDER THE LAW OF THE DISTRICT OF COLUMBIA; BEE LINE MOTOR FREIGHT, INC., A NEBRASKA CORPORATION; MOSS TRUCKING COMPANY, INC., A NORTH CAROLINA CORPORATION, ON BEHALF OF THEMSELVES AND OTHERS SIMILARLY SITUATED, PLAINTIFFS, v. ROBERT KLINE, ACTING DIRECTOR OF THE DIVISION OF MOTOR VEHICLES; ROGER BODMAN, COMMISSIONER OF TRANSPORTATION OF THE STATE OF NEW JERSEY; MICHAEL M. HORN, NEW JERSEY STATE TREASURER; THOMAS KEAN, GOVERNOR OF THE STATE OF NEW JERSEY; IRWIN KIMMELMAN, ATTORNEY GENERAL OF THE STATE OF NEW JERSEY; AND COLONEL C.L. PAGANO, SUPERINTENDENT OF THE DIVISION OF STATE POLICE OF NEW JERSEY, DEFENDANTS.

Tax Court of New Jersey.

February 19, 1986.


Attorney(s) appearing for the Case

Kevin J. Coakley for plaintiffs (Connell, Foley & Geiser, attorneys).

Mary R. Hamill for defendants (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

This opinion addresses preliminary motions by plaintiffs and defendants. In this action, plaintiffs contest the constitutionality of that portion of the Motor Fuels Use Tax Act which provides for a motor fuels use identification marker (hereafter referred to as "decal") fee, N.J.S.A. 54:39A-10, and particularly the amendment effective July 10, 1984 which increased the fee from $6 to $25.1 Plaintiffs contend that...

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