American Automobile Ass'n v. State (1992)
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· 21 citation events
across 1 courts.
Showing the 4 strongest citers on record
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Liberty Utilities (EnergyNorth Natural Gas) Corporation v. City of Concord; EnergyNorth Natural Gas, Inc. d/b… (2017)
That is, we consider the expenses necessary to issue licenses or permits, inspect licensees, and enforce the regulatory scheme, D’Antoni, 153 N.H. at 658-59 , as well as “expenses incurred in consequence of the activity regulated,” American Automobile Assoc. v. State, 136 N.H. 579, 585 (1992) (quotation omitted).
quotation omitted
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D'Antoni v. Commissioner (2006)
American Automobile Assoc. v. State, 136 N.H. 579, 584 (1992).
The fact that a fee may “produce some surplus revenue does not render the ... act unreasonable or invalid.” American Automobile Assoc. v. State, 136 N.H. 579, 585 (1992) (quotation omitted).
quotation omitted
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Horner v. Governor of New Hampshire (2008)
First, “[a] tax is an enforced contribution to raise revenue and not to reimburse the state for special services.” American Automobile Assoc. v. State, 136 N.H. 579, 584 (1992) (quotation omitted).
quotation omitted