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U.S. Department of Energy
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State taxation of interstate natural gas pipeline property. Introduced in the House of Representatives, One Hundredth Congress, Second Session, September 30, 1988

Book ·
OSTI ID:5533747
The Committee on the Judiciary recommends passage of H.R.2953 with amendment. The proposed legislation would limit the power of states to impose ad volorem taxes on interstate natural gas transmission property and to grant concurrent jurisdiction to US district courts to enjoin the collection of taxes above this limit. It would prevent states and local jurisdictions from taxing interstate natural gas pipelines at a higher level than other commercial or industrial property by limiting both the tax rate applied and the level of assessment placed on such property when compared to its true market value and provides federal courts to litigate disputes arising under this last provision.
OSTI ID:
5533747
Country of Publication:
United States
Language:
English