WEISS v. MAPLES

No. 06-742.

253 S.W.3d 907 (2007)

Richard WEISS, Director of Arkansas Department of Finance and Administration, Appellant, v. Charles R. MAPLES, on behalf of himself and all Taxpayers Similarly Situated, Appellees.

Supreme Court of Arkansas.

March 22, 2007.


Attorney(s) appearing for the Case

Revenue Legal Counsel, by: William E. Keadle, Little Rock, for appellant.

Nichols & Campbell, P.A., by: Mark W. Nichols, Little Rock, for appellees.


TOM GLAZE, Justice.

This case concerns the constitutionality of the Emergency Income Tax Rule 2003-4 ("Emergency Rule"), adopted by the Department of Finance and Administration (DF & A) on August 29, 2003, and applied in tax years 2003 and 2004. Appellee Charles R. Maples, on behalf of himself and all taxpayers similarly situated, filed this illegal-exaction lawsuit, claiming that the Emergency Rule violated the separation-of-powers doctrine and was unconstitutional...

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