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Fuel Tax

Baker Donelson

SALT Select Developments - April 2024

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Foodman CPAs & Advisors

Dirty Dozen 2023

On April 5, 2023, the IRS wrapped up its Dirty Dozen 2023 list – earlier than the release of the Dirty Dozen 2022 list which was published on June 10, 2022. According to the IRS, the Dirty Dozen represents the worst of the...more

Kohrman Jackson & Krantz LLP

DON’T BE FOOLED! THE TOP 12 IRS SCAMS TO AVOID IN 2023

Every year, the IRS issues a list of the top 12 scams and schemes for taxpayers to take caution to avoid. While the first of April marked the annual “April Fools” period, I don’t want you to be fooled by IRS scams. So, while...more

Rivkin Radler LLP

IRS Wraps Up Its 2023 Dirty Dozen List

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Every year, the IRS compiles a list of common scams that taxpayers may encounter – its so-called “Dirty Dozen.” Today, the Service wrapped up the annual Dirty Dozen list of tax scams for 2023 with a reminder for taxpayers,...more

Pillsbury - SeeSalt Blog

Contractual Delivery Terms Control Application of Alabama’s Wholesale Oil License Fee

The Alabama Tax Tribunal held the taxpayers’ wholesale sales of fuel that entered and exited the state via the Colonial Pipeline were subject to the state’s wholesale oil license fee.  The sales in question were made to...more

Baker Donelson

SALT Select Developments - February 2022

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Hogan Lovells

Coronavirus: The Hill and the Headlines – COVID-19 D.C. Update – August 2020 #2

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In Washington - Senate Majority Leader Mitch McConnell (R-KY) is planning to hold floor votes on unemployment benefits forcing Democrats to go on the record as coronavirus relief bill talks stall. Floor votes are a...more

Hogan Lovells

Budget speech 2020

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The 2020 Budget was presented by Minister Tito Mboweni before parliament on 26 February 2020. The tax proposals for the 2020 Budget aim to support a recovery in economic growth, with some relief at the level of personal...more

Alston & Bird

Indian Tribe Taxes In The States

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Executive Summary- A Supreme Court decision on state taxation of an Indian tribe turned on what a tax is “on.” Our Federal Tax Group parses the meaning of what is actually being taxed and the broader implications for...more

Burr & Forman

SCOTUS Denial of Petition in Railroad Fuel Tax Lawsuit Could Have Major Impact

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On June 24, 2019, the Supreme Court of the United States denied the Alabama Department of Revenue’s petition to review the Eleventh Circuit’s 2018 decision to finally put a decade old dispute “to the shed.” This saga started...more

Kilpatrick

Washington State Department of Licensing v. Cougar Den, Inc.

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In Washington State Department of Licensing v. Cougar Den, Inc., the United States Supreme Court delivered its first Indian law decision of this term and since Justice Kavanaugh joined the Court in a highly fractured ruling...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Biodiesel/Criminal Environmental Enforcement: U.S. Department of Justice Announces Conviction Of Biofuel Company Owners for...

The United States Department of Justice (“DOJ”) announced in an April 23rd news release that two individuals were found guilty of: One count of conspiracy to make false statements to the United States Environmental...more

Benesch

IFTA Audit Roadmap: What to Expect From Base State Tax Departments

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The International Fuel Tax Agreement (IFTA) system is an important clearinghouse mechanism for for-hire motor carriers and private carriers with interstate operations. The IFTA plan benefits participating carriers by offering...more

K&L Gates LLP

SCOTUS Rules that Yakama Treaty Preempts Washington Tax

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On March 19, 2019, the United States Supreme Court issued its decision in Washington State Department of Licensing v. Cougar Den, Inc., holding that the right to travel provision of the Yakama’s treaty with the United States...more

Dorsey & Whitney LLP

The Supreme Court - March 19, 2019

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The Supreme Court of the United States issued three decisions this morning: Washington State Dept. of Licensing v. Cougar Den, Inc., No. 16-1498: The State of Washington has a statute that taxes “motor vehicle fuel...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Washington State Department of Licensing v. Cougar Den, Inc.

On March 19, 2019, the Supreme Court decided Washington State Department of Licensing v. Cougar Den, Inc., No. 16-1498, holding that an 1855 treaty between the U.S. and the Yakama Nation exempts a tribal-owned company from...more

Snell & Wilmer

Transportation Funding Via The Taxing of Alternative Fuel Vehicles

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Just as a state’s economic development and growth is impacted by its ability to build and maintain its highways and bridges and improve its transportation systems, so too is its air quality. After all, transportation...more

Stinson LLP

Fuel for Thought: Let's Close the "Leaky Valve" in How Aircraft Fuel Taxes are Spent

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When airports need more money to operate and grow, their natural prey for cash are airlines and their passengers, general aviation and concessions....more

Spilman Thomas & Battle, PLLC

Currents - Energy Industry Insights - December 2018

The 'Trump Effect' is Slowing International Progress on Climate Change, Think Tank Warns - "The report from the Institute of International and European Affairs ("IIEA") considered the impact President Donald Trump was...more

Burr & Forman

Upcoming Election Includes Environmental Issues for Several States

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The November 6 election will include environmental ballot initiatives as well as issues dividing candidates and the results should provide an interesting aspect of the election. ...more

Jones Day

Illinois Motor Fuel Tax: Should You File a Refund Claim?

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The Decision: In Waste Management of Illinois, Inc. v. Illinois Department of Revenue, 2017 IL App (1st) 162830-U, the Illinois Appellate Court held that compressed natural gas ("CNG") is not a taxable motor fuel under the...more

Stinson LLP

Railroad Success (For Now) in Challenging State Fuel Tax as Unlawfully Discriminatory

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In a tax case that has had more twists and switchbacks than the Swiss Glacier Express, rail carrier CSX scored an important victory on March 23, 2018, in its decade-long effort to challenge what they contended was an...more

McDermott Will & Emery

Illinois Appellate Court Overturns Tax Tribunal Ruling for the First Time

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On December 29, 2017, the Illinois Appellate Court issued a ruling reversing the decision of the Illinois Independent Tax Tribunal (Tribunal) in Waste Management of Ill., Inc. v. Ill. Independent Tax Tribunal, 2017 IL App...more

Eversheds Sutherland (US) LLP

A Comparison of the Energy Tax Changes in the Proposed House and Senate Tax Reform Bills

On November 9, 2017, the Senate Finance Committee released a Description of the Chairman’s Mark of the “Tax Cuts and Jobs Act” and on November 14, 2017, the Senate Finance Committee released a Description of the Chairman’s...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Challenge to Electric-Drive/Hybrid-Drive Vehicle Fee: Supreme Court of Oklahoma Opinion

The Supreme Court of the State of Oklahoma (“Court”) issued an October 24th opinion addressing a challenge filed by the Sierra Club to Oklahoma legislation which created the Motor Fuels Tax Fee (“H.B. 1449 [ Legislation]”)...more

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