It’s an odd tax, though, both in having waiveability written into its code and in having exemptions for the indigent.
Sorry for the double post above...I’m in the hotel bar...
That said, it is odd. To me it sounds like a very narrow reading of the law but the “tax” in question is so strange that I don’t see how it could possibly be upheld by the people who make tax law ( hint: not Obama).
I was really stunned by this decision when I logged on and read it, but now I’m more puzzled.