In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision. Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

[EX Q]: See Lorber 675 F.2d at 1067. The court noted that the classification of the surcharge as a non-tax fee was "a close question," but concluded that because the surcharge was triggered by "voluntary" choice, the surcharge was possessed more of the character of a service fee than that of a tax. See id. The Lorber court also held that extending priority status to the surcharge was contrary to the trend of then-recent amendments to 64 of the old Bankruptcy Act, which tended toward the erosion of the preferred status of taxes. See id., 675 F.2d at 1067-68. The court explained that, following the grant by Congress of priority status to claims for taxes, the federal government and its state and local counterparts began to increase the types and levels of taxation. See id. (citing S. REP. NO. (<HOLDING>). Even courts in the Ninth Circuit, purporting
Holding statements: (A) holding that reimbursement claims were excise taxes under lorber (B) holding that ohios reimbursement claims met the lorber criteria but were not excise taxes because they were not universally applicable to similarly situated entities and in addition disadvantaged private creditors with like claims (C) holding west virginias reimbursement claims were excise taxes under lorber suburban ii and the chateaugay district court decision (D) holding reimbursement claims were excise taxes under the lorber test without addressing the bankruptcy codes central policy of equal distribution (E) holding that michigan reimbursement claims were excise taxes under both lorber and suburban ii
[EX A]: (E)

[EX Q]: jurisdiction to exercise its discretion to treat the matter before it as a petition for a writ of certiorari. See, e.g., In re Temporary Custody of Five Minors, 105 Nev. 441, 777 P.2d 901 (1989). In light of the far reaching consequences of the issues presented, we are confident the district court would have exercised that discretion for the same reasons we have exercised our discretion to review the instant original petition. 3 Nev. Const, art. 6, 8. 4 NRS 4.370(3). 5 State of Nevada v. Justice Court, 112 Nev 803, 919 P.2d 401 (1996). 6 See generally NCJC Canon 2. 7 Nev. Const, art. 6, 8; NRS 4.370(3). 8 NRS 189.120; State v. Shade, 110 Nev. 57, 867 P.2d 393 (1994). 9 See Parsons v. State, 116 Nev. 928, 937, n.8, 10 P.3d 836, 841-42 n.8 (2000). 10 40 Nev. 228, 161 P. 737 (1916) (<HOLDING>). 11 106 Nev. 203, 789 P.2d 584 (1990) (holding
Holding statements: (A) holding a city liable for the unconstitutional firing of two clerks by a municipal judge when it was clear the city had delegated to him final administrative authority over employment matters (B) holding that a sentence imposed within statutory limits will not be disturbed on appeal absent an abuse of discretion by the trial court (C) holding that the city had standing to challenge the constitutionality of a statute allowing certain communities within the same county as the city to incorporate as towns without the citys consent (D) holding that a municipal court had no constitutional or statutory authority to rule on the legality and constitutionality of a tax imposed on attorneys practicing within the city limits (E) holding that a blakely challenge fell within the defendants waiver of his right to appeal the constitutionality or legality of the guidelines
[EX A]: (D)

[EX Q]: a parent has a duty to support his or her l Assembly have taken several steps to ensure that non-supporting parents honor their obligations. For example, the State Constitution provides that a person may be imprisoned for nonpayment of child or spousal support obligations. See Md. Const, art. Ill, 38 (stating that "[n]o person shall be imprisoned for a debt, but a valid decree of a court of competent jurisdiction or agreement approved by decree of said court for the support of a spouse or dependent children, or for alimony ... shall not constitute a debt within the meaning of this section."); Md. Rule 15-207(e) (providing procedures for imprisonment upon non-payment of child or spousal support obligation); Middleton v. Middleton, 329 Md. 627, 639, 620 A.2d 1363, 1369 (1993) (<HOLDING>). The General Assembly authorized the Child
Holding statements: (A) holding that parents may not voluntarily terminate their rights in a child to avoid child support payments or contract away a child support obligation (B) holding that an outofwedlock childs pending claim for retroactive child support was nondischargeable in bankruptcy because a debt for child support arises upon the birth of the child and that the fact that no court had yet ordered the debtor to support the child does not take the debt outside the scope of 11 usc 523a5 (C) holding that since a parents child support obligation is not a debt within the prohibition of 38 the obligation of the defaulting parent may be enforced by means of the courts contempt power including imprisonment pending the purging of the default (D) holding that effect of discharge of debt under bankruptcy code is the same as it was under the 1898 bankruptcy act it is not an extinguishment of the debt but only a bar to enforcement of the debt as a personal obligation of the debt or (E) holding that the trial court had not erred in including the cost of health insurance covering both the custodial parent and the parties child in determining the noncustodial parents childsupport obligation
[EX A]:
(C)