fuel-exemption

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Case Title Lower Court Docketed Status Flags Tags Question Presented
18-447 Alabama Department of Revenue, et al. v. CSX Transportation, Inc. Eleventh Circuit 2018-10-10 Denied CVSGAmici (1)Relisted (2) commerce-clause discrimination dormant-commerce-clause equal-protection fuel-exemption interstate-commerce preemption state-taxation statutory-interpretation tax-discrimination tax-exemption transportation-carriers Under 49 U.S.C. § 11501(b)(4), when can a State justifiably maintain a sales-and-use tax exemption for fuel used by vessels to transport goods interst…