POSTED: Tuesday, February 22nd, 2011 at 10:45 am

BY: WISCONSIN LAW JOURNAL STAFF

Tax Tax Injunction Act An interstate rail carrier may challenge Alabama’s sales and use taxes under the Railroad Revitalization and Regulatory Reform Act of 1976. CSX is challenging “another tax” within subsection (b)(4)’s plain meaning. The Act does not define “tax.” Thus, this Court looks to the word’s ordinary definition, which is expansive. A State [...]