Opinion ID: 2176035
Heading Depth: 1
Heading Rank: 7

Heading: callan's argument

Text: Callan argues that the transferable motor fuel tax credits create an obligation assumed by the state to forgo the collection of motor fuel taxes which have already been levied. He claims that by issuing the tax credits, the state is in the position of a debtor and that the payment of the subsidy is the making of a loan to private enterprise. He argues the credit is dispensed to offset the collection of levied motor fuel taxes, and the credits reduce the taxes otherwise dedicated to the Highway Cash Fund and Highway Trust Fund. According to Callan, the definition of the term credit of the state includes a `loan of money' as well as `the creation of a debt of the state, either direct or contingent.' Reply brief for appellant at 9. He claims that the subsidy authorized by §§ 66-1344 and 66-1347, as well as the fund transfer mandated by § 66-1345, constitutes a direct debt of the state given to private enterprise without valuable consideration. The debt is paid by forgoing the collection of levied motor fuel taxes which are otherwise due to the state.