GERARD E. LYNCH, Circuit Judge:
This case requires us to decide whether the Tax Injunction Act, 28 U.S.C. § 1341 (the "TIA"), denies the federal courts jurisdiction to review plaintiffs' challenges to Vermont's Electrical Energy Generating Tax, Vt. Stat. Ann. tit. 32, § 8661 (the "Generating Tax"). We conclude that the TIA applies to the Generating Tax, and that Vermont provides a "plain, speedy and efficient" mechanism for raising the plaintiffs' objections...
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