Q: 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.
right" to the uncollected taxes because the Legislature may "cut off . . . liability at any stage" prior to collection. Snow's Mobile Homes, Inc. v. Morgan, supra at 292. A more recent court decision found that the State's "accrued right to collect inheritance taxes", In re Estate of Hitchman, 100 Wn.2d 464, 466, 670 P.2d 655 (1983), was an "existing right" to be protected from retroactive application of a major tax law revision by a savings clause. Hitchman, at 469. Because of the "savings clause", however, the court did not have to address the dissent's invocation of Snow's Mobile Homes, recognizing the Legislature's power to extinguish a tax obligation. See Hitchman, at 472 (Brachtenbach, J., dissenting); see also Henry v. McKay, 164 Wash. 526, 535, 3 P.2d 145, 77 A.L.R. 1025 (1931) (<HOLDING>). Given our consistent treatment of amendatory
Holding statements: (A) holding that state legislature should determine whether to cure discriminatory tax by enforcing tax as to all or forgiving tax in its entirety (B) holding that the state police is a state agency (C) holding that the state through its legislature may retroactively release the delinquent propertyowner from tax liabilities due to the state (D) holding that taxpayers failure to follow state requirement that he report change in federal income tax did not except state tax liability from discharge (E) holding that a state may not condition voting in state elections on payment of a tax
A:
(C)