It's Not a Tax (Statutorily), but It Is a Tax (Constitutionally)

Authors

Steve R. Johnson, Florida State University College of Law

Document Type

Article

Publication Date

Fall 2012

Publication Title

NewsQuarterly

Publication Title (Abbreviation)

NewsQuarterly

Volume

32

Issue

1

First Page

13

Last Page

14

Rights

Text © 2012 Steve R. Johnson

Comments

First published in the ABA Section of Taxation NewsQuarterly.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/johnson

Recommended Citation

Steve R. Johnson, It's Not a Tax (Statutorily), but It Is a Tax (Constitutionally), 32 NewsQuarterly 13 (2012),
Available at: https://ir.law.fsu.edu/articles/246