News & Analysis as of

Fuel Tax

Tax Legislation Enacted During the Regular Session of the 2017 North Carolina General Assembly

by Smith Anderson on

A previous Tax Alert (June 20, 2017) summarized the tax provisions in the North Carolina 2017 budget bill (the Appropriations Act of 2017) as passed by the General Assembly. The Governor later vetoed the budget bill, but the...more

German Utilities Score Billions on Constitutional Challenge to German Nuclear Fuel Tax

by Latham & Watkins LLP on

On 7 June 2017, the Federal Constitutional Court of Germany (FCC) published a recent decision that declared the German Nuclear Fuel Tax Act (Kernbrennstoffsteuergesetz – KernbrStG) void due to the lack of legislative...more

Tax Law Hampering Airport Improvements, Government Accountability Office Finds

by Cozen O'Connor on

Since 1970, the federal Airport and Airway Trust Fund (referred to as the Aviation Trust Fund) has been an important source of finance for airport improvements. But the fund has dwindled thanks to a 2006 law, passed to quell...more

2015-16 New York State Budget

by Hodgson Russ LLP on

On April 13, 2016, Governor Andrew M. Cuomo signed the 2016-17 New York State Budget into law. We summarize the highlights of the revenue provisions below....more

Lower Fuel Prices Take a Toll on California’s Transportation Funding

by Nossaman LLP on

Lower gas prices and decreased revenue from California’s Price Based Excise Tax (PBET) on gasoline are taking their toll on the state’s transportation funding. California Transportation Commission (CTC) staff recently...more

Minnesota Legislature Gears Up for March 8 Start

by Stinson Leonard Street on

Retirements, an election year and economic forecasts will shape legislative session - Anticipation is growing for the March 8 start to the 2016 legislative session. This year there is an election looming and all 201...more

New Jersey Clarifies Definition Of Biofuels For Motor Fuel Tax Act Exemptions

by Bergeson & Campbell, P.C. on

On August 10, 2015, Governor Chris Christie (R-NJ) signed into law S.B. 2599/A-4121, an act concerning the definition of certain fuels and amending P.L.2010, c.22. The legislation clarifies New Jersey's Motor Fuel Tax Act...more

Congress Enacts New Tax Provisions That Provide Cost Savings to Taxpayers (But Don’t Plan a Shopping Spree)

Congress has been promising an overhaul of the tax code for the past couple of years, with virtually no progress. However last month, Congress managed to pass new tax legislation. On July 31, 2015 President Obama signed...more

Georgia’s Transportation Funding Act Of 2015 (HB 170) – Impact On Local Governments

by Butler Snow LLP on

The House of Representatives of the Georgia General Assembly (the “House”) passed a bill on March 5, 2015 known as the Transportation Funding Act of 2015 or House Bill 170 (“HB 170”) to address critical transportation needs...more

Tax Amnesty Hits the Midwest (and Beyond)

by McDermott Will & Emery on

With many state legislatures wrapping up session within the past month or so, there has been a flurry of last-minute tax amnesty legislation passed. Nearly a half-dozen states have authorized upcoming tax amnesty periods....more

US Energy Excise Tax Proposed Legislative Changes

by Dechert LLP on

Federal excise taxes imposed on natural gas, propane and other alternative fuels can significantly add to their cost and can create a disincentive to their use compared with more traditional fuels such as diesel and gasoline,...more

Additional Language Introduced To Be Attached To The Alternative Fuel Tax Credit

by Bergeson & Campbell, P.C. on

On March 26, 2015, Representative Todd Young (R-IN) introduced H.R. 1665, the Alternative Fuel Tax Parity Act, to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquefied natural gas (LNG) and liquefied...more

Michigan Tax Update: Ballot Initiative Good for Tribes

by Varnum LLP on

The Michigan legislature has approved a ballot initiative that will be submitted for voter approval in May 2015. If approved, the initiative will impact Tribes in two important ways...more

PA Short Notes - March 2015

..In January, the PA Department of Revenue advised the tax community that it had - in November - joined the Multistate Tax Commission's corporate tax audit program, in order to increase the effectiveness and efficiency of PA...more

U.S. Supreme Court Update, March/April 2015

by Hodgson Russ LLP on

The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December. On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has...more

Tennessee Tax Year in Review

Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more

An Update on FAA Regulatory Revisions, DOT and FAA Enforcement Actions, and Other Aviation-Related Regulatory Matters

by Cozen O'Connor on

This edition of the Cozen O’Connor Aviation Regulatory Update provides an overview of recent FAA regulatory initiatives involving crew pairing, alcohol and drug testing rates, the use of aviation fuel taxes by airports and...more

Personal Responsibility for PA Tax Assessments

Under Pennsylvania law, there are important exceptions to the general rule that officers, employees and owners of a corporation or limited liability company have no personal liability for the business’s unpaid tax...more

Illinois Appellate Court’s Expansive Interpretation of a Taxing Ordinance Swallows a Sale for Resale Exemption

by McDermott Will & Emery on

The First District of the Illinois Appellate Court, in Ford Motor Company v. Chicago Department of Revenue, 2014 IL App (1st) 130597 (June 27, 2014), recently held that Ford Motor Company (Ford) owes City of Chicago vehicle...more

Tennessee – 2014 Legislative Highlights

Effective January 1, 2015, the method of issuing tax assessments and the informal conference process available to taxpayers will be revamped. 2014 Tenn. Pub. Acts 854. Touted as being more taxpayer-friendly, the two most...more

Australian Tax Update: Australian Budget 2014-2015

by DLA Piper on

2014-2015 Australian Federal Budget - Government takes its first steps of tax reform in preparation for a broader comprehensive review of the Australian taxation system. INTRODUCTION - The Australian Coalition...more

Fuel Tax Assessment Affirmed

by Cozen O'Connor on

The Commonwealth Court affirmed on several grounds an assessment under the Liquid Fuels and Fuels Use Tax Act. Luther P. Miller, Inc. v. Commonwealth, No. 550 F.R. 2009 (Pa. Commw. Mar. 20, 2014). The Department of Revenue...more

PA Tax Law News - February 2014

In This Issue: PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out; Shopping Guides and Inserts; Documentation Requirements for Sales of Fuel Oil; Property Tax Notes; and PA Issues on Appeal -...more

PA Tax Law News - February 2014: Documentation Requirements for Sales of Fuel Oil, Kerosene, Natural Gas and Propane

For sales tax purposes, fuel vendors are required to obtain valid exemption certificates for all exempt nonresidential sales of fuels that are not subject to fuel taxes. Although the residential use of fuel is not subject to...more

PA Tax Law News -- December 2013: Fuel Taxes Increased to Solve Transportation Funding Shortfall

After years of effort by multiple administrations and after overcoming difficult political hurdles in the Pennsylvania House of Representatives, the Commonwealth has finally addressed its steadily worsening transportation...more

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