One Stop, Inc. v. State Department of Revenue

YATES, Judge.

The plaintiffs, One Stop, Inc., Center Point 66 Service Station, and Robert Shaw, appeal from a judgment in favor of the defendants, the Alabama Department of Revenue, the Alabama Department of Environmental Management (“ADEM”), the Alabama Oilmen’s Association, and the Alabama Association of Convenience Stores.

In 1976, Congress enacted the Resource Conservation and Recovery Act (“RCRA”), to deal with solid and hazardous waste. In 1984, Congress enacted subchapter IX of the RCRA, which established a comprehensive scheme for the purpose of regulating underground storage tanks used…