High Court Hears CSX Challenge To Ala. Fuel Taxes

Law360, New York (November 10, 2010, 6:57 PM EST) -- During oral arguments Wednesday, the U.S. Supreme Court grappled with whether the state of Alabama's decision to apply a generally applicable sales tax on diesel fuel to railroad transport petitioner CSX Transportation Inc., but not its water- and highway-based freight hauling competitors, constitutes discrimination under federal law.

The justices challenged the parties' competing arguments about the U.S. Congress' intent in enacting the federal Railroad Revitalization and Regulatory Reform Act of 1976, questioning both CSX's broad interpretation that the statute protects railroad companies against any tax that...
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