anchor: 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).
positive: It is similar in nature to other excise taxes that result from the Government's power to compel payment
negative: It is dissimilar in nature to other excise taxes that result from the Government's power to compel payment