Avoiding The Heavy Vehicle Use Tax – Other Brands ? Really Worthwhile?
The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Company. v. C.I.R., 227 F.2d 16, memek 19-20 (3rd Cir. 1960).) All taxes are known as “indirect taxes,” basically because they tax an event, rather than an individual […]
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