Litigating the Windfall Profit Tax
Journal Article
·
· Oil Gas Tax Q.; (United States)
OSTI ID:6548062
An overview of the enforcement and litigation framework of the Windfall Profit Tax Act as applied to taxpayer/producers and highlights some of the substantive legal issues that are likely to arise in proceedings under the Act, particularly in regard to the problems of incorporating DOE price-control concepts is presented. The multiplicity of potential forums and litigants, as well as the possibility that litigants seemingly on the same side may advocate incosistent positions, raise numerous practical problems that need to be evaluated prior to deciding where and when to file suit to challenge the Windfall Profit Tax. Given the amounts of money at stake and the complexity of the issues involved, litigation in this area seems inevitable. 42 references.
- Research Organization:
- Miller and Chevalier, Washington, DC
- OSTI ID:
- 6548062
- Journal Information:
- Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 26:3; ISSN OGTQD
- Country of Publication:
- United States
- Language:
- English
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