AMERICAN TRUCKING ASS'NS v. SMITH

No. 85-101.

792 S.W.2d 616 (1990)

303 Ark. 183

AMERICAN TRUCKING ASSOCIATIONS, INC., et al., Appellants, v. Maurice SMITH, Director, Arkansas Highway and Transportation Department, Appellee.

Supreme Court of Arkansas.

July 16, 1990.


PER CURIAM.

In American Trucking Associations, Inc. v. Gray, 295 Ark. 43, 746 S.W.2d 377 (1988), we held unconstitutional a "flat" tax on truckers known as the highway use equalization tax (HUE). We determined that the truckers, represented by American Trucking Associations, Inc. (ATA), were entitled to a refund of those payments of the tax which had been placed in escrow beginning August...

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