Company Can Challenge County Carbon Charge 
By
Published: June 22, 2011
Tags: 4th U.S. Circuit Court of Appeals, Judge J. Harvie Wilkinson III, Taxation
A Maryland county’s levy on a single “taxpayer,” an electric company, for its carbon dioxide emissions was not a “tax” that meant the district court could not hear the electric company’s challenge to the levy under the Tax Injunction Act; the 4th Circuit says that because the carbon charge was levied on a single “taxpayer” ...
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