Alabama Dept. of Revenue v. CSX Transp., Inc.
Supreme Court of the United States
1Opinion of the CourtJustice Scalia
Federal law prohibits States from imposing taxes that "discriminat[e] against a rail carrier." 49 U.S.C. § 11501 (b)(4). We are asked to decide whether a State violates this prohibition by taxing diesel fuel purchases made by a rail carrier while exempting similar purchases made by its competitors; and if so, whether the violation *1140 is eliminated when other tax provisions offset the challenged treatment of railroads.
I
Alabama taxes businesses and individuals for the purchase or use of personal property. Ala.Code §§ 40-23-2(1), 40-23-61(a) (2011). Alabama law sets the general tax rate at 4% of…
Also in this document: Dissent.
2Cases cited16 opinions
- James v. United StatesSupreme Court of the United States · 2007
- Sossamon v. TexasSupreme Court of the United States · 2011
- Guardians Assn. v. Civil Serv. Comm'n of New York CitySupreme Court of the United States · 1983
- Washington State Department of Social & Health Services v. Guardianship Estate of KeffelerSupreme Court of the United States · 2003
- United States v. AguilarSupreme Court of the United States · 1995
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3Cited by40 opinions
- Kansas City Southern Railway Co. v. Sny Island Levee Drainage DistrictCourt of Appeals for the Seventh Circuit · 2016
- City & Cnty. of S.F. v. SessionsDistrict Court, N.D. California · 2018
- Direct Marketing Association v. BrohlCourt of Appeals for the Tenth Circuit · 2016
- Metro-North Commuter R.R. Co. v. U.S. Dep't of LaborCourt of Appeals for the Second Circuit · 2018
- CSX Transportation, Inc. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2018
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