Congressional consent to the interstate compact to conserve oil and gas: is it superfluous in view of the decision in United State Steel Corporation v. Multistate Tax Commission
The multistate Tax Compact, which was the subject of the multistate tax commission case, was formed in 1967 to facilitate the proper determination of state and local tax liability of multistate taxpayers, promote uniformity and compatibility in state tax systems, facilitate taxpayer convenience and compliance in filing tax returns and avoid duplicate taxation. The major issue in the Multistate Tax Commission case was whether the Multistate Tax Compact was invalid because it had not received Congressional approval. The Court found the the Multistate Tax Compact did not enhance state power quo ad the National Government. The Multistate Tax Commission case is significant because it reaffirms Justice Field's dictum in Virginia v. Tennessee and applies it to a multilateral compact with an independent administrative body. A good argument can be made that the rationale of the Multistate Tax Commission can be applied with equal effect to the Oil Compact to arrive at the conclusion that Congressional consent is superfluous to the continued constitutional operation of the Oil Compact. A multistate compact whose purposes included lobbying within the federal system for the purpose of affecting federal legislative and executive decisions was found not to require Congressional consent. The lobbying in question involved the endorsement of action enhancing state power in the area of multistate business taxation and the opposition to action restricting state power in the area. Of significant concern is if the Supreme Court's decision in the Multistate Tax Commission case can be applied to the Oil Compact so as to make Congressional consent unnecessary for its continued operation. (DP)
- Research Organization:
- California Dept. of Justice, Los Angeles
- OSTI ID:
- 5267915
- Journal Information:
- Interstate Oil Compact Comm. Com. Bull.; (United States), Vol. 21:1
- Country of Publication:
- United States
- Language:
- English
Similar Records
S. 655: a Bill granting the consent of Congress to the Central Interstate Low-level Radioactive Waste Compact. Introduced in the Senate of the United States, Ninety-Ninth Congress, First Session, March 7, 1985
H. R. 3878: an act to grant the consent of the Congress to certain interstate compacts on low-level radioactive waste. Introduced in the Senate of the United States, Ninety-Ninth Congress, First Session, December 11, 1985
Related Subjects
02 PETROLEUM
NATURAL GAS
RESOURCE CONSERVATION
PETROLEUM
LEGISLATION
ENERGY CONSERVATION
HEARINGS
LOCAL GOVERNMENT
STATE GOVERNMENT
TAX LAWS
TAXES
ENERGY SOURCES
FLUIDS
FOSSIL FUELS
FUEL GAS
FUELS
GAS FUELS
GASES
LAWS
031000* - Natural Gas- Legislation & Regulations
021000 - Petroleum- Legislation & Regulations