Legal Opinion
Commonwealth v. National Private Truck Council
Supreme Court of Virginia
Decided January 10, 1997No. Record 960575PublishedCited by 4 opinions
1Opinion of the CourtJustice Lacy
In this declaratory judgment action, we determine whether a regulation issued by the Virginia Department of Taxation regarding corporate income taxation violates federal statutory law.
In 1959, Congress passed Public Law 86-272, codified as 15 U.S.C. § 381 (§ 381). That statute provides, in pertinent part:(a) No State . . . shall have power to impose ... a net income tax on the income derived within such State by any person from interstate commerce if the only business activities within such State by or on behalf of such person ... are ... :(1) the solicitation of orders by such person ... in…
2Cases cited6 opinions
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- W. S. Carnes, Inc. v. Board of SupervisorsSupreme Court of Virginia · 1996
- Princess Anne Hills Civic League, Inc. v. Susan Constant Real Estate TrustSupreme Court of Virginia · 1992
- Virginia Physical Therapy Ass'n v. Virginia Board of MedicineSupreme Court of Virginia · 1993
- Lynchburg Traffic Bureau v. Norfolk & Western Railway Co.Supreme Court of Virginia · 1966
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3Cited by4 opinions
- Blue Buffalo v. ComptrollerCourt of Special Appeals of Maryland · 2019
- National Private Truck Council, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1997
- Chester A. Asher, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Schering-Plough Healthcare Products Sales Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2002