Legal Opinion
CSX Transportation, Inc. v. Alabama Department of Revenue
Court of Appeals for the Eleventh Circuit
Decided March 23, 2018No. 17-11705PublishedCited by 1 opinion
1Opinion of the Court
ED CARNES, Chief Judge:
The Railroad Revitalization and Regulatory Reform Act prohibits states from imposing a tax "that discriminates against a rail carrier." 49 U.S.C. § 11501 (b)(4). The question before us is whether Alabama's tax scheme, which imposes either a sales or use tax on rail carriers when they buy or consume diesel fuel but exempts competing motor and water carriers from those taxes, violates the Act. Our answer is "no" as to motor carriers, "yes" as to water carriers.
I. BACKGROUND
A. Facts
CSX Transportation, Inc. is an interstate rail carrier that does business and pays taxes in…
2Cases cited54 opinions
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- Board of Trustees of Univ. of Ala. v. GarrettSupreme Court of the United States · 2001
- Whitman v. American Trucking Assns., Inc.Supreme Court of the United States · 2001
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3Cited by1 opinion
- CSX Transportation, Inc. v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2018