A tax by any other name….

October 04, 2017 | By DEBORAH LA FETRA

In Biggs v. Betlatch, the Arizona Supreme Court will decide whether a Medicaid expansion tax is, in fact, a tax – or whether it is some other kind of non-tax revenue raising device, such as a fee or assessment. While a rose by any other name would smell as sweet, a tax is misidentified as … ...