OPINION
JUDITH H. WIZMUR, Bankruptcy Judge.
Before this court for resolution is the Chapter 13 debtor's challenge to the priority claim filed by the New Jersey Division of Motor Vehicles ("DMV"), based on a motor vehicle surcharge. The debtor seeks to reclassify the DMV's claim as a general unsecured claim. The issue presented is whether the surcharge constitutes an "excise tax" for purposes of 11 U.S.C. § 507(a)(8)(E), requiring payment in full...
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