This citation is used to support the current understanding of the tax as an excise tax rather than an occupational license tax, based on legislative history and previous interpretations by the Attorney General's office. It is cited to affirm the basis for the current decision.
OAG 72-478 was Cited by OAG 78-396
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Disclaimer:
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.