STATE TAXATION OF INTERSTATE MOTOR CARRIERS
Though the Supreme Court has never had occasion to express its views as to the gasoline tax in its relation to interstate motor carriers (see first instalment of this article), it has been confronted with a series of cases involving automobile registration taxes. Every State today imposes such taxes. A brief discussion of the theory and nature of such taxes will aid in understanding their legal consequences.
Paul G. Kauper,
STATE TAXATION OF INTERSTATE MOTOR CARRIERS,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol32/iss2/3