State severance taxes fuel court action and congressional debate
Increased debate over state severance taxes indicates a trend for new national regulations to put states on the defensive. The author uses a Montana Supreme Court's decision favoring the state severance tax on coal as an example of efforts by states to gain control over natural-resource development and of efforts by national legislators to impose a limit on those controls. He examines the justifications put forth for severance taxes in terms of market realities and the Commerce Clause, and concludes from a review of legal precedents that Congress needs to analyze the state services and special burdens associated with resource development before attempting to limit taxes that shift the economic burden to commodity users. 148 references. (DCK)
- Research Organization:
- Hunton and Williams, Richmond, VA
- OSTI ID:
- 5317174
- Journal Information:
- Publius; (United States), Journal Name: Publius; (United States) Vol. 11:3-4; ISSN PBLSA
- Country of Publication:
- United States
- Language:
- English
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Related Subjects
01 COAL, LIGNITE, AND PEAT
015000 -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
290400 -- Energy Planning & Policy-- Energy Resources
293000* -- Energy Planning & Policy-- Policy
Legislation
& Regulation
ECONOMIC IMPACT
ENVIRONMENTAL IMPACTS
LAWS
LEGAL ASPECTS
MINING LAWS
RESOURCE DEVELOPMENT
SEVERANCE TAX
SOCIAL IMPACT
STATE GOVERNMENT
TAXES
015000 -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
29 ENERGY PLANNING, POLICY, AND ECONOMY
290200 -- Energy Planning & Policy-- Economics & Sociology
290400 -- Energy Planning & Policy-- Energy Resources
293000* -- Energy Planning & Policy-- Policy
Legislation
& Regulation
ECONOMIC IMPACT
ENVIRONMENTAL IMPACTS
LAWS
LEGAL ASPECTS
MINING LAWS
RESOURCE DEVELOPMENT
SEVERANCE TAX
SOCIAL IMPACT
STATE GOVERNMENT
TAXES