Texas Appeals Court Upholds Bar On Oil Tax

Law360, New York (April 2, 2009, 12:00 AM EDT) -- Upholding a lower court decision, a Texas appeals court has ruled that municipal authorities cannot tax pipeline oil held temporarily in tanks because the oil is ultimately in the stream of interstate commerce.

Judges Jim R. Wright, Terry McCall and Rick Strange of the Texas Eleventh Court of Appeals, dealt a blow to Midland Central Appraisal District, which brought the issue up on appeal claiming it was fair to impose an ad valorem tax on pipeline oil that passes through a local tank farm.

The appeals...
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