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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