Tractor-Trailers

News & Analysis as of

A “Good” Deed Goes Unpunished

Alabama Supreme Court Rejects “Good Samaritan” Liability in Gray Market Case - Last month, I wrote about the “Good Samaritan” rule, codified in Restatement (Second) of Torts, section 324A, “Liability to Third Persons...more

National Transportation Safety Board Provides Tractor Trailer Safety Recommendations to the National Highway Traffic Safety...

On April 3, 2014, the National Transportation Safety Board (NTSB) provided seven safety recommendations to the National Highway Traffic Safety Administration (NHTSA) addressing tractor trailer safety. The recommendations...more

PA Tax Law News -- December 2013

In This Issue: Fuel Taxes Increased to Solve Transportation Funding Shortfall; PA Supreme Court Upholds Rejection of Township Business Privilege Tax; Unclaimed Property - Challenge to Delaware’s Auditing Procedures;...more

PA Sales Tax Ruling Clarifies Computation of Taxable Purchase Price for Tractor Trailers

The Pennsylvania Department of Revenue has ruled that the Federal excise tax imposed by Section 4051 of the Internal Revenue Code on certain commercial vehicles is not to be included in the taxable purchase price for sales...more

California Heavy-Duty Vehicle Greenhouse Gas Emission Reduction Regulations

Lessors of tractors or trailers may be subject to California's regulations pertaining to the reduction of greenhouse gas emissions. California's regulations pertain to heavy-duty tractors and 53-foot or longer box-type...more

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