New Jersey Superior Court Appellate Division January 2, 1985 (Continental Trailways, Inc. v. Director, Division of Motor Vehicles)

The opinion of the court was delivered by

FURMAN, J.A.D.

The State appeals from a judgment of the Tax Court reported at 6 NJ.Tax 42 (1983), which struck down as unconstitutional the bus excise tax imposed by N.J.S.A. 48:4-20, as amended by A. 1972, c. 211.