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Ferrellgas Partners, LP v. Director, Division of Taxation of New Jersey

Certiorari Denied

Petition for certiorari denied on April 4, 2022.

Docket No.21-641
Op. BelowN.J. Super.

Issue

Whether a levy that raises revenue for a state"s general fund, and that is not restricted to the in-state activities of the levy-payor, may be characterized as a locally focused regulatory fee, and thus be imposed without regard to whether it is internally consistent.

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