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Home / Opinion Digests / Company Can Challenge County Carbon Charge (access required)

Company Can Challenge County Carbon Charge (access required)

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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