Legal Opinion
National Private Truck Council v. Commissioner of Revenue
Massachusetts Superior Court
Decided January 6, 1997No. 935647HPublished
1Opinion of the CourtRoseman, J.
Plaintiff National Private Truck Council (“NPTC’j, a national trade association whose members operate truck fleets, brings this action challenging a regulation promulgated by the Massachusetts Commissioner of Revenue (“DOR”). NPTC alleges that 830 Code Mass. Regs. 63.39.1(5) (1993) (“the regulation”), which applies Massachusetts corporate net income tax to certain foreign corporations using Massachusetts roadways to transact business, violates 15 U.S.C. §381, commonly referred to as Public Law 86-272 (“P.L. 86-272”).1
For the following reasons, this court will enter a declaratory judgment to…
2Cases cited21 opinions
- Cipollone v. Liggett Group, Inc.Supreme Court of the United States · 1992
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Building & Construction Trades Council of the Metropolitan District v. Associated Builders & Contractors of Massachusetts/Rhode Island, Inc.Supreme Court of the United States · 1993
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.Supreme Court of the United States · 1992
- Wesley P. Tart v. Commonwealth of MassachusettsCourt of Appeals for the First Circuit · 1991
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