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STATE v. EIGHT CITIES AND TOWNS

No. 88-451-Appeal.

571 A.2d 27 (1990)

STATE of Rhode Island, v. EIGHT CITIES AND TOWNS.

Supreme Court of Rhode Island.

March 12, 1990.

Attorney(s) appearing for the Case

James E. O'Neil, Atty. Gen., Lauren E. Jones, Sp. Legal Counsel, Providence, for plaintiff.

Scott T. Spear, Gorham & Gorham, Sue Zanne Worrell, DiCara, Selig, Sawyer & Holt, Providence, for defendants.

OPINION

KELLEHER, Justice.

This Superior Court declaratory-judgment action involves the State of Rhode Island and eight of its municipalities.1 At issue is whether the State or the individual municipalities, during the period 1978 through 1986, had the responsibility of withholding the municipal employees' share and paying the employers' share of the taxes due the Social Security Administration (SSA) on the educational-incentive...

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