It is similar in nature to other excise taxes that result from the Government's power to compel payment and that are dedicated to a trust fund or special fund to be spent for a designated purpose (for example, the gasoline excise tax, which is dedicated to the Highway Trust Fund).
384421
It is similar in nature to other excise taxes that result from the Government's power to compel payment
384422
It is dissimilar in nature to other excise taxes that result from the Government's power to compel payment