High court affirms 30% coal severance tax

Journal Article · Sat Aug 01 00:00:00 EDT 1981 · Electr. Light Power; (United States)

OSTI ID:6298398

The Supreme Court ruled that Montana's 30% coal severance tax is constitutional because it doesn't discriminate against interstate commerce and is fairly related to state-provided services. The only recourse for utility appellants now is to seek legislation that will impose a tax limitation. The Court also upheld Montana's right to set aside 50% of the tax revenue in a trust fund for future generations and disagreed with the claim that the high tax is contrary to the intent of the land-leasing laws. (DCK)

• OSTI ID: 6298398
• Journal Information: Electr. Light Power; (United States), Journal Name: Electr. Light Power; (United States) Vol. 59:8; ISSN ELLPA
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
017000 -- Coal
Lignite
& Peat-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
294001* -- Energy Planning & Policy-- Coal
COAL MINING
COURTS
LAWSUITS
MINING
MONTANA
NORTH AMERICA
ROCKY MOUNTAIN REGION
SEVERANCE TAX
TAXES
USA