Legal Opinion
CWM Chemical Services v. Roth
New York Court of Appeals
Decided March 23, 2006PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
Read, J.
The courts below held, and the State does not contest, that State Superfund’s disposal tax, a part of the statutory financing scheme for the cleanup of inactive hazardous waste disposal sites in New York State, unlawfully discriminates against interstate commerce and thus violates the Commerce Clause of the United States Constitution. We are asked on this appeal how to cure the constitutional infirmity while remaining true to the Legislature’s intent. For the reasons that follow, we conclude that striking the disposal tax—ECL 27-0923 (2)—in its entirety does the…
2Cases cited4 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
- Westinghouse Electric Corp. v. TullyNew York Court of Appeals · 1984
- CWM Chemical Services, L.L.C. v. RothAppellate Division of the Supreme Court of the State of New York · 2004
3Cited by13 opinions
- People v. JohnsonNew York Court of Appeals · 2025
- State v. Daniel OO.Appellate Division of the Supreme Court of the State of New York · 2011
- Parker v. Town of AlexandriaAppellate Division of the Supreme Court of the State of New York · 2016
- St. Joseph Hospital v. NovelloAppellate Division of the Supreme Court of the State of New York · 2007
- Matter of City of SchenectadyAppellate Division of the Supreme Court of the State of New York · 2021
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