RULING ON PENDING MOTIONS
(papers 8 and 10)
MURTHA, Chief Judge.
I. Background
The plaintiff asks this Court to declare the exemption from payment of motor vehicle use tax provided by 32 V.S.A. § 8911(8) unconstitutional as discriminatory against residents who receive gift vehicles from family members who are not Vermont residents. The salient facts are undisputed. See Local Rule 5(c).
Plaintiff Matthew...
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